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