Article

Tax Credits for Industrial Expansion and Revitalization, Research and Development Projects, Certain Housing Development Projects, Management Information Services Facilities, Industrial Facilities Producing Coal-Based Liquids Used to Produce Synthetic Fuels, and Aerospace Industrial Facility Investments

W. Va. Code § 11-13D-1— Legislative findings and purpose
W. Va. Code § 11-13D-2— Definitions
W. Va. Code § 11-13D-3— Amount of credit allowed for industrial expansion or revitalization, for eligible research and development projects, and for qualified housing development projects
W. Va. Code § 11-13D-3a— Application of credit after June 30, 1987
W. Va. Code § 11-13D-3b— Application of credit after June 30, 1989
W. Va. Code § 11-13D-3c— Amount of credit allowed and application of credit for qualified investment in a management information services facility
W. Va. Code § 11-13D-3d— Amount of credit allowed and application of credit for qualified investment in a new industrial facility producing coal-based liquids used to produce synthetic motor fuel or synthetic special fuel
W. Va. Code § 11-13D-3e— Application of credit after June 30, 1993
W. Va. Code § 11-13D-3f— Amount of credit allowed and application of credit for qualified investment in an aerospace industrial facility
W. Va. Code § 11-13D-4— Eligible investment for industrial expansion or revitalization
W. Va. Code § 11-13D-5— Eligible investment for research and development
W. Va. Code § 11-13D-5a— Eligible investment for qualified housing development project
W. Va. Code § 11-13D-5b— Qualified investment for a management information services facility
W. Va. Code § 11-13D-6— Forfeiture of unused tax credits, redetermination of credit required
W. Va. Code § 11-13D-7— Transfer of eligible investment to successors
W. Va. Code § 11-13D-8— Prior industrial expansion credit preserved
W. Va. Code § 11-13D-9— Severability
W. Va. Code § 11-13D-10— Termination of credit, exception for electricity producers, preservation of entitlements