Article
Neighborhood Investment Program
- W. Va. Code § 11-13J-1— Short title
- W. Va. Code § 11-13J-2— Legislative finding and purpose
- W. Va. Code § 11-13J-3— Definitions
- W. Va. Code § 11-13J-4— Eligibility for tax credits; creation of neighborhood investment fund; certification of project plans by the West Virginia Development Office
- W. Va. Code § 11-13J-4a— Neighborhood Investment Program Advisory Board
- W. Va. Code § 11-13J-5— Amount of credit allowed
- W. Va. Code § 11-13J-6— Application of annual credit allowance
- W. Va. Code § 11-13J-7— Assertion of the tax credit against tax
- W. Va. Code § 11-13J-8— Total maximum aggregate tax credit amount
- W. Va. Code § 11-13J-9— Credit recapture; interest; penalties; additions to tax; statute of limitations
- W. Va. Code § 11-13J-10— Public information relating to tax credit
- W. Va. Code § 11-13J-11— Audits and examinations; information sharing
- W. Va. Code § 11-13J-12— Program evaluation; expiration of credit; preservation of entitlement