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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 13N. Tax Credit for New Steel Manufactu...
Article 13N. Tax Credit for New Steel Manufacturing Operations After July 1, 1998
§11-13N-1. Legislative Purpose
§11-13N-2. Definitions
§11-13N-3. Eligibility for Tax Credits; Creation of the Credit
§11-13N-4. Amount of Credit Allowed; Expiration of the Credit
§11-13N-5. Application of Annual Credit Allowance
§11-13N-6. Proration of Credit Among Partners, Members of Limited Liability Companies, or Shareholders in Small Business Corporations
§11-13N-7. Annual Computation of the Number of New Jobs Held by Full-Time Employees
§11-13N-8. Availability of Credit to Successors
§11-13N-9. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations
§11-13N-10. Administrative Rules
§11-13N-11. Construction of Article
§11-13N-12. Effective Date