Article

West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers

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