Article

Business and Occupation Tax Credit for Coal Loading Facilities

W. Va. Code § 11-13E-1— Legislative finding and purpose
W. Va. Code § 11-13E-2— Definitions
W. Va. Code § 11-13E-3— Amount of credit allowed for coal loading facilities
W. Va. Code § 11-13E-3a— Application of credit after June 30, 1987
W. Va. Code § 11-13E-3b— Application of credit after June 30, 1993
W. Va. Code § 11-13E-4— Eligible investment
W. Va. Code § 11-13E-5— Forfeiture of unused tax credits; redetermination of credit required
W. Va. Code § 11-13E-6— Transfer of eligible investment to successors
W. Va. Code § 11-13E-7— Severability