Article

Downstream Natural Gas Manufacturing Investment Tax Credit of 2020

W. Va. Code § 11-13GG-1— Short title
W. Va. Code § 11-13GG-2— Legislative finding and purpose
W. Va. Code § 11-13GG-3— Definitions
W. Va. Code § 11-13GG-4— Amount of credit allowed
W. Va. Code § 11-13GG-5— Application of annual credit allowance
W. Va. Code § 11-13GG-6— Qualified investment
W. Va. Code § 11-13GG-7— New jobs percentage
W. Va. Code § 11-13GG-8— Forfeiture of unused tax credits; redetermination of credit allowed
W. Va. Code § 11-13GG-9— Recapture of credit; recapture tax imposed
W. Va. Code § 11-13GG-10— Transfer of qualified investment to successors
W. Va. Code § 11-13GG-11— Identification of investment credit property
W. Va. Code § 11-13GG-12— Failure to keep records of investment credit property
W. Va. Code § 11-13GG-13— Interpretation and construction
W. Va. Code § 11-13GG-14— Burden of proof; application required; failure to make timely application
W. Va. Code § 11-13GG-15— Tax credit review and accountability
W. Va. Code § 11-13GG-16— Rules
W. Va. Code § 11-13GG-17— General procedure and administration
W. Va. Code § 11-13GG-18— Crimes and penalties
W. Va. Code § 11-13GG-19— Severability
W. Va. Code § 11-13GG-20— Effective date