Article
Manufacturing Investment Tax Credit
- W. Va. Code § 11-13S-1— Short title
- W. Va. Code § 11-13S-2— Legislative findings and purpose
- W. Va. Code § 11-13S-3— Definitions
- W. Va. Code § 11-13S-4— Amount of credit allowed for manufacturing investment
- W. Va. Code § 11-13S-5— Qualified manufacturing investment
- W. Va. Code § 11-13S-6— Forfeiture of unused tax credits; redetermination of credit allowed
- W. Va. Code § 11-13S-7— Transfer of property purchased for manufacturing investment to successors
- W. Va. Code § 11-13S-8— Identification of investment credit property
- W. Va. Code § 11-13S-9— Failure to keep records of property purchased for manufacturing investment
- W. Va. Code § 11-13S-10— Tax credit review and accountability