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West Virginia Code
Chapter 11
13Q
Economic Opportunity Tax Credit.
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11-13Q-1
Short title.
11-13Q-2
Legislative finding and purpose.
11-13Q-3
Definitions.
11-13Q-4
Amount of credit allowed.
11-13Q-5
Credit allowed for locating corporate headquarters in this state.
11-13Q-6
Credit allowable for certified projects.
11-13Q-7
Application of annual credit allowance.
11-13Q-8
Qualified investment.
11-13Q-9
New jobs percentage.
11-13Q-10
Credit for small business.
11-13Q-10a
Credit allowed for specified high technology manufacturers.
11-13Q-11
Forfeiture of unused tax credits; redetermination of credit allowed.
11-13Q-12
Recapture of credit; recapture tax imposed.
11-13Q-13
Transfer of qualified investment to successors.
11-13Q-14
Identification of investment credit property.
11-13Q-15
Failure to keep records of investment credit property.
11-13Q-16
Interpretation and construction.
11-13Q-17
Severability.
11-13Q-18
Burden of proof; application required; failure to make timely application.
11-13Q-19
Business eligible for credit entitlements.
11-13Q-20
Tax credit review and accountability.
11-13Q-21
Effective date; election; notice of claim or election under transition rules.
11-13Q-22
Credit available for taxpayers which do not satisfy the new jobs percentage requirement.