Article

The West Virginia Natural Gas Liquids Property Tax Adjustment Act

W. Va. Code § 11-13HH-1— Short title
W. Va. Code § 11-13HH-3— Eligibility for tax credits; creation of the credit
W. Va. Code § 11-13HH-4— Amount of credit allowed
W. Va. Code § 11-13HH-5— Application of annual credit allowance
W. Va. Code § 11-13HH-6— Availability of credit to successors
W. Va. Code § 11-13HH-7— Credit recapture; interest; penalties; additions to tax; statute of limitations
W. Va. Code § 11-13HH-8— Report on credit
W. Va. Code § 11-13HH-9— Effective date and expiration date
W. Va. Code § 11-13HH-10— Rule-making