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West Virginia Code
Chapter 11
13N
Tax Credit for New Steel Manufacturing Operations After July 1, 1998.
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11-13N-1
Legislative purpose.
11-13N-2
Definitions.
11-13N-3
Eligibility for tax credits; creation of the credit.
11-13N-4
Amount of credit allowed; expiration of the credit.
11-13N-5
Application of annual credit allowance.
11-13N-6
Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
11-13N-7
Annual computation of the number of new jobs held by full-time employees.
11-13N-8
Availability of credit to successors.
11-13N-9
Credit recapture; interest; penalties; additions to tax; statute of limitations.
11-13N-10
Administrative rules.
11-13N-11
Construction of article.
11-13N-12
Effective date.