The Tax Commissioner and the Office of Miners' Health, Safety and Training may each promulgate rules in accordance with article three, chapter twenty-nine-a of this code to carry out the policy and purposes of this article, to provide any necessary clarification of the provisions of this article and to efficiently provide for the general administration of this article.
Structure West Virginia Code
Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act
§11-13BB-2. Legislative Findings and Purpose
§11-13BB-4. List of Approved Innovative Mine Safety Technology
§11-13BB-5. Amount of Credit Allowed
§11-13BB-6. Qualified Investment
§11-13BB-7. Forfeiture of Unused Tax Credits
§11-13BB-8. Transfer of Certified Eligible Safety Property to Successors
§11-13BB-9. Identification of Investment Credit Property
§11-13BB-10. Failure to Keep Records of Certified Eligible Safety Property
§11-13BB-11. Tax Credit Review and Accountability