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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 13R. Strategic Research and Development...
Article 13R. Strategic Research and Development Tax Credit
§11-13R-1. Short Title
§11-13R-2. Legislative Finding and Purpose
§11-13R-3. Definitions
§11-13R-4. Annual Combined Qualified Research and Development Expenditure, Qualified Research and Development Expenses
§11-13R-5. Amount of Credit Allowed
§11-13R-6. Application of Credit
§11-13R-7. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13R-8. Transfer of Qualified Research and Development Investment to Successors
§11-13R-9. Identification of Investment Credit Property
§11-13R-10. Failure to Keep Records of Qualified Research and Development Credit Property
§11-13R-11. Tax Credit Review and Accountability
§11-13R-12. Effective Date
§11-13R-13. Expiration of Tax Credit