Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
West-Virginia
/
Chapter 11. Taxation
/
Article 13Y. The West Virginia Manufacturing Pr...
Article 13Y. The West Virginia Manufacturing Property Tax Adjustment Act
§11-13Y-1. Short Title
§11-13Y-2. Definitions
§11-13Y-3. Eligibility for Tax Credits; Creation of the Credit
§11-13Y-4. Amount of Credit Allowed
§11-13Y-5. Application of Annual Credit Allowance
§11-13Y-6. Availability of Credit to Successors
§11-13Y-7. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations
§11-13Y-8. Report on Credit
§11-13Y-9. Effective Date