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West Virginia Code
Chapter 11
13E
Business and Occupation Tax Credit for Coal Loading Facilities.
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11-13E-1
Legislative finding and purpose.
11-13E-2
Definitions.
11-13E-3
Amount of credit allowed for coal loading facilities.
11-13E-3a
Application of credit after June 30, 1987.
11-13E-3b
Application of credit after June 30, 1993.
11-13E-4
Eligible investment.
11-13E-5
Forfeiture of unused tax credits; redetermination of credit required.
11-13E-6
Transfer of eligible investment to successors.
11-13E-7
Severability.