Collections
West Virginia Code
Chapter 11
13AA
Commercial Patent Incentives Tax Act.
Learn More
Log In
Sign Up
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.