Article

Commercial Patent Incentives Tax Act

W. Va. Code § 11-13AA-1— Short title
W. Va. Code § 11-13AA-2— Legislative findings and purpose
W. Va. Code § 11-13AA-3— Definitions
W. Va. Code § 11-13AA-4— Tax incentive for developing patents in this state
W. Va. Code § 11-13AA-5— Tax credit for use of a patent in a manufacturing process or product in this state that was developed in this state
W. Va. Code § 11-13AA-6— Transfer of credit to successors
W. Va. Code § 11-13AA-7— Identification of a patent and required records
W. Va. Code § 11-13AA-8— Failure to keep records of a patent for which credit allowed
W. Va. Code § 11-13AA-9— Tax credit review and accountability
W. Va. Code § 11-13AA-10— Promulgation of rules
W. Va. Code § 11-13AA-11— Interpretation and construction
W. Va. Code § 11-13AA-12— Effective date
W. Va. Code § 11-13AA-13— Termination of credit