A taxpayer receiving a credit hereunder is not subject to a recapture provision for any credit claimed by the taxpayer but the company is subject to the civil penalty provided for in subsection (e), section twelve of this article.
W. Va. Code § 5E-1-9
Recaptures; unqualified investments
Known as the West Virginia Capital Company Act
The act spans §§ 5–5 (23 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.