Article

The West Virginia Manufacturing Property Tax Adjustment Act

W. Va. Code § 11-13Y-1— Short title
W. Va. Code § 11-13Y-2— Definitions
W. Va. Code § 11-13Y-3— Eligibility for tax credits; creation of the credit
W. Va. Code § 11-13Y-4— Amount of credit allowed
W. Va. Code § 11-13Y-5— Application of annual credit allowance
W. Va. Code § 11-13Y-6— Availability of credit to successors
W. Va. Code § 11-13Y-7— Credit recapture; interest; penalties; additions to tax; statute of limitations
W. Va. Code § 11-13Y-8— Report on credit
W. Va. Code § 11-13Y-9— Effective date