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West Virginia Code
Chapter 11
13GG
Downstream Natural Gas Manufacturing Investment Tax Credit of 2020.
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11-13gG-1
Short title.
11-13gG-2
Legislative finding and purpose.
11-13gG-3
Definitions.
11-13gG-4
Amount of credit allowed.
11-13gG-5
Application of annual credit allowance.
11-13gG-6
Qualified investment.
11-13gG-7
New jobs percentage.
11-13gG-8
Forfeiture of unused tax credits; redetermination of credit allowed.
11-13gG-9
Recapture of credit; recapture tax imposed.
11-13gG-10
Transfer of qualified investment to successors.
11-13gG-11
Identification of investment credit property.
11-13gG-12
Failure to keep records of investment credit property.
11-13gG-13
Interpretation and construction.
11-13gG-14
Burden of proof; application required; failure to make timely application.
11-13gG-15
Tax credit review and accountability.
11-13gG-16
Rules.
11-13gG-17
General procedure and administration.
11-13gG-18
Crimes and penalties.
11-13gG-19
Severability.
11-13gG-20
Effective date.