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West Virginia Code
Chapter 11
13KK
West Virginia Tax Credit for Federal Excise Tax Imposed upon Small Arms and Ammunition Manufacturers.
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11-13kK-1
Legislative finding and purpose.
11-13kK-2
Definitions.
11-13kK-3
Amount of credit allowed.
11-13kK-4
Application of annual credit allowance.
11-13kK-5
Qualified investment.
11-13kK-6
Forfeiture of unused tax credits; redetermination of credit allowed.
11-13kK-7
Transfer of qualified investment to successors.
11-13kK-8
Identification of investment credit property.
11-13kK-9
Failure to keep records of investment credit property.
11-13kK-10
Interpretation and construction.
11-13kK-11
Burden of proof; application required; failure to make timely application.
11-13kK-12
Tax credit review and accountability.
11-13kK-13
Rules.
11-13kK-14
General procedure and administration.
11-13kK-15
Crimes and penalties.
11-13kK-16
Severability.
11-13kK-17
Effective date.