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West Virginia Code
Chapter 11
13BB
West Virginia Innovative Mine Safety Technology Tax Credit Act.
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11-13bB-1
Short title.
11-13bB-2
Legislative findings and purpose.
11-13bB-3
Definitions.
11-13bB-4
List of approved innovative mine safety technology.
11-13bB-5
Amount of credit allowed.
11-13bB-6
Qualified investment.
11-13bB-7
Forfeiture of unused tax credits.
11-13bB-8
Transfer of certified eligible safety property to successors.
11-13bB-9
Identification of investment credit property.
11-13bB-10
Failure to keep records of certified eligible safety property.
11-13bB-11
Tax credit review and accountability.
11-13bB-12
Disclosure of tax credits.
11-13bB-13
Rules.
11-13bB-14
Termination.