The provisions of this article retroactively become effective on January 1, 2011, and apply only to a patent developed in this state in tax years beginning on or after January 1, 2011, and to a patent purchased, leased or licensed for use on or after that date for direct use in the taxpayer's manufacturing process or product in this state.
W. Va. Code § 11-13AA-12
Effective date
Known as the West Virginia Commercial Patent Incentives Tax Act
The act spans §§ 11-13AA-1 to 11-13AA-9 (13 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.