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West Virginia Code
Chapter 11
13HH
The West Virginia Natural Gas Liquids Property Tax Adjustment Act.
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11-13hH-1
Short title.
11-13hH-2
Definitions.
11-13hH-3
Eligibility for tax credits; creation of the credit.
11-13hH-4
Amount of credit allowed.
11-13hH-5
Application of annual credit allowance.
11-13hH-6
Availability of credit to successors.
11-13hH-7
Credit recapture; interest; penalties; additions to tax; statute of limitations.
11-13hH-8
Report on credit.
11-13hH-9
Effective date and expiration date.
11-13hH-10
Rule-making.