Article

West Virginia Innovative Mine Safety Technology Tax Credit Act

W. Va. Code § 11-13BB-1— Short title
W. Va. Code § 11-13BB-2— Legislative findings and purpose
W. Va. Code § 11-13BB-3— Definitions
W. Va. Code § 11-13BB-4— List of approved innovative mine safety technology
W. Va. Code § 11-13BB-5— Amount of credit allowed
W. Va. Code § 11-13BB-6— Qualified investment
W. Va. Code § 11-13BB-7— Forfeiture of unused tax credits
W. Va. Code § 11-13BB-8— Transfer of certified eligible safety property to successors
W. Va. Code § 11-13BB-9— Identification of investment credit property
W. Va. Code § 11-13BB-10— Failure to keep records of certified eligible safety property
W. Va. Code § 11-13BB-11— Tax credit review and accountability
W. Va. Code § 11-13BB-12— Disclosure of tax credits
W. Va. Code § 11-13BB-13— Rules
W. Va. Code § 11-13BB-14— Termination