Article
Strategic Research and Development Tax Credit
- W. Va. Code § 11-13R-1— Short title
- W. Va. Code § 11-13R-2— Legislative finding and purpose
- W. Va. Code § 11-13R-3— Definitions
- W. Va. Code § 11-13R-4— Annual combined qualified research and development expenditure, qualified research and development expenses
- W. Va. Code § 11-13R-5— Amount of credit allowed
- W. Va. Code § 11-13R-6— Application of credit
- W. Va. Code § 11-13R-7— Forfeiture of unused tax credits; redetermination of credit allowed
- W. Va. Code § 11-13R-8— Transfer of qualified research and development investment to successors
- W. Va. Code § 11-13R-9— Identification of investment credit property
- W. Va. Code § 11-13R-10— Failure to keep records of qualified research and development credit property
- W. Va. Code § 11-13R-11— Tax credit review and accountability
- W. Va. Code § 11-13R-12— Effective date
- W. Va. Code § 11-13R-13— Expiration of tax credit