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U.S. State Codes
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West-Virginia
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Chapter 11. Taxation
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Article 13M. Tax Credit for New Value-Added Woo...
Article 13M. Tax Credit for New Value-Added Wood Manufacturing Operations
§11-13M-1. Legislative Purpose
§11-13M-2. Definitions
§11-13M-3. Eligibility for Tax Credits; Creation of the Credit
§11-13M-4. Amount of Credit Allowed; Expiration of the Credit
§11-13M-5. Application of Annual Credit Allowance
§11-13M-6. Proration of Credit Among Partners, Members of Limited Liability Companies, or Shareholders in Small Business Corporations
§11-13M-7. Annual Computation of the Number of New Jobs Held by Full-Time Employees
§11-13M-8. Availability of Credit to Successors
§11-13M-9. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations
§11-13M-10. Administrative Rules
§11-13M-11. Construction of Article
§11-13M-12. Effective Date