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