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West Virginia Code
Chapter 11
13Y
The West Virginia Manufacturing Property Tax Adjustment Act.
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11-13Y-1
Short title.
11-13Y-2
Definitions.
11-13Y-3
Eligibility for tax credits; creation of the credit.
11-13Y-4
Amount of credit allowed.
11-13Y-5
Application of annual credit allowance.
11-13Y-6
Availability of credit to successors.
11-13Y-7
Credit recapture; interest; penalties; additions to tax; statute of limitations.
11-13Y-8
Report on credit.
11-13Y-9
Effective date.