Article
Business Investment and Jobs Expansion Tax Credit
- W. Va. Code § 11-13C-1— Short title
- W. Va. Code § 11-13C-2— Legislative finding and purpose
- W. Va. Code § 11-13C-3— Definitions
- W. Va. Code § 11-13C-4— Amount of credit allowed
- W. Va. Code § 11-13C-4a— Credit allowed for locating corporate headquarters in this state
- W. Va. Code § 11-13C-4b— Credit allowable for certified projects
- W. Va. Code § 11-13C-5— Application of annual credit allowance
- W. Va. Code § 11-13C-6— Qualified investment
- W. Va. Code § 11-13C-7— New jobs percentage
- W. Va. Code § 11-13C-7a— Small business credit
- W. Va. Code § 11-13C-8— Forfeiture of unused tax credits; redetermination of credit allowed
- W. Va. Code § 11-13C-8a— Recapture of credit; recapture tax imposed
- W. Va. Code § 11-13C-9— Transfer of qualified investment to successors
- W. Va. Code § 11-13C-10— Identification of investment credit property
- W. Va. Code § 11-13C-11— Failure to keep records of investment credit property
- W. Va. Code § 11-13C-12— Interpretation and construction
- W. Va. Code § 11-13C-13— Severability
- W. Va. Code § 11-13C-14— Restrictions and limitations on credits allowed by this article
- W. Va. Code § 11-13C-15— Continuing suspension of new credit entitlements, exceptions, effective date
- W. Va. Code § 11-13C-16— Termination of credit; effective date