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West Virginia Code
Chapter 11
13R
Strategic Research and Development Tax Credit.
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11-13R-1
Short title.
11-13R-2
Legislative finding and purpose.
11-13R-3
Definitions.
11-13R-4
Annual combined qualified research and development expenditure, qualified research and development expenses.
11-13R-5
Amount of credit allowed.
11-13R-6
Application of credit.
11-13R-7
Forfeiture of unused tax credits; redetermination of credit allowed.
11-13R-8
Transfer of qualified research and development investment to successors.
11-13R-9
Identification of investment credit property.
11-13R-10
Failure to keep records of qualified research and development credit property.
11-13R-11
Tax credit review and accountability.
11-13R-12
Effective date.
11-13R-13
Expiration of tax credit.