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West Virginia Code
Chapter 11
13AA
Commercial Patent Incentives Tax Act.
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11-13aA-1
Short title.
11-13aA-2
Legislative findings and purpose.
11-13aA-3
Definitions.
11-13aA-4
Tax incentive for developing patents in this state.
11-13aA-5
Tax credit for use of a patent in a manufacturing process or product in this state that was developed in this state.
11-13aA-6
Transfer of credit to successors.
11-13aA-7
Identification of a patent and required records.
11-13aA-8
Failure to keep records of a patent for which credit allowed.
11-13aA-9
Tax credit review and accountability.
11-13aA-10
Promulgation of rules.
11-13aA-11
Interpretation and construction.
11-13aA-12
Effective date.
11-13aA-13
Termination of credit.