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West Virginia Code
Chapter 11
13M
Tax Credit for New Value-added Wood Manufacturing Operations.
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11-13M-1
Legislative purpose.
11-13M-2
Definitions.
11-13M-3
Eligibility for tax credits; creation of the credit.
11-13M-4
Amount of credit allowed; expiration of the credit.
11-13M-5
Application of annual credit allowance.
11-13M-6
Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
11-13M-7
Annual computation of the number of new jobs held by full-time employees.
11-13M-8
Availability of credit to successors.
11-13M-9
Credit recapture; interest; penalties; additions to tax; statute of limitations.
11-13M-10
Administrative rules.
11-13M-11
Construction of article.
11-13M-12
Effective date.