The credit allowed by this article is allowable for qualified investment property placed in service or use on or after July 1, 2020, subject to the rules contained in §11-13GG-1 et seq. of this code and rules promulgated by the Tax Commissioner pursuant to §29A-3-1 et seq. of this code.
W. Va. Code § 11-13GG-20
Effective date
Known as the Downstream Natural Gas Manufacturing Investment Tax Credit Act
The act spans §§ 11-13GG-1 to 11-13GG-9 (20 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.