Article
Build Wv Act
- W. Va. Code § 5B-2L-1— Short title
- W. Va. Code § 5B-2L-2— Legislative findings and purpose
- W. Va. Code § 5B-2L-3— Definitions
- W. Va. Code § 5B-2L-4— Rule-making
- W. Va. Code § 5B-2L-5— Application of the West Virginia Tax Procedure and Administration Act and West Virginia Tax Crimes and Penalties Act
- W. Va. Code § 5B-2L-6— Effective date, expiration date and required reporting
- W. Va. Code § 5B-2L-7— Consumers sales and service tax and use tax exemption for construction contractors
- W. Va. Code § 5B-2L-8— Municipal authority to exempt business and occupation tax
- W. Va. Code § 5B-2L-9— Eligibility for property value adjustment tax credit
- W. Va. Code § 5B-2L-10— Amount of property value adjustment tax credit allowed
- W. Va. Code § 5B-2L-11— Application of annual credit allowance
- W. Va. Code § 5B-2L-12— Property value adjustment tax credit entitlement is retained by eligible taxpayers that have developed project property, transfer of credit to transferees of project property is prohibited
- W. Va. Code § 5B-2L-13— Credit recapture; interest; penalties; additions to tax; statute of limitations
- W. Va. Code § 5B-2L-14— Designation of a certified district
- W. Va. Code § 5B-2L-15— Project administration and certification
- W. Va. Code § 5B-2L-16— Project application; evaluation standards; approval of projects
- W. Va. Code § 5B-2L-17— Agreement between Department of Economic Development and approved company or approved group of multiple party project participants