Article
Tax Credit for New Steel Manufacturing Operations After July 1, 1998
- W. Va. Code § 11-13N-1— Legislative purpose
- W. Va. Code § 11-13N-2— Definitions
- W. Va. Code § 11-13N-3— Eligibility for tax credits; creation of the credit
- W. Va. Code § 11-13N-4— Amount of credit allowed; expiration of the credit
- W. Va. Code § 11-13N-5— Application of annual credit allowance
- W. Va. Code § 11-13N-6— Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations
- W. Va. Code § 11-13N-7— Annual computation of the number of new jobs held by full-time employees
- W. Va. Code § 11-13N-8— Availability of credit to successors
- W. Va. Code § 11-13N-9— Credit recapture; interest; penalties; additions to tax; statute of limitations
- W. Va. Code § 11-13N-10— Administrative rules
- W. Va. Code § 11-13N-11— Construction of article
- W. Va. Code § 11-13N-12— Effective date