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West Virginia Code
Chapter 11
13C
Business Investment and Jobs Expansion Tax Credit.
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11-13C-1
Short title.
11-13C-2
Legislative finding and purpose.
11-13C-3
Definitions.
11-13C-4
Amount of credit allowed.
11-13C-4a
Credit allowed for locating corporate headquarters in this state.
11-13C-4b
Credit allowable for certified projects.
11-13C-5
Application of annual credit allowance.
11-13C-6
Qualified investment.
11-13C-7
New jobs percentage.
11-13C-7a
Small business credit.
11-13C-8
Forfeiture of unused tax credits; redetermination of credit allowed.
11-13C-8a
Recapture of credit; recapture tax imposed.
11-13C-9
Transfer of qualified investment to successors.
11-13C-10
Identification of investment credit property.
11-13C-11
Failure to keep records of investment credit property.
11-13C-12
Interpretation and construction.
11-13C-13
Severability.
11-13C-14
Restrictions and limitations on credits allowed by this article.
11-13C-15
Continuing suspension of new credit entitlements, exceptions, effective date.
11-13C-16
Termination of credit; effective date.