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West Virginia Code
Chapter 11
13J
Neighborhood Investment Program.
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11-13J-1
Short title.
11-13J-2
Legislative finding and purpose.
11-13J-3
Definitions.
11-13J-4
Eligibility for tax credits; creation of neighborhood investment fund; certification of project plans by the West Virginia Development Office.
11-13J-4a
Neighborhood Investment Program Advisory Board.
11-13J-5
Amount of credit allowed.
11-13J-6
Application of annual credit allowance.
11-13J-7
Assertion of the tax credit against tax.
11-13J-8
Total maximum aggregate tax credit amount.
11-13J-9
Credit recapture; interest; penalties; additions to tax; statute of limitations.
11-13J-10
Public information relating to tax credit.
11-13J-11
Audits and examinations; information sharing.
11-13J-12
Program evaluation; expiration of credit; preservation of entitlement.