The Legislature finds that the encouragement of new investment in innovative coal mine safety technology in this state is in the public interest and promotes the general welfare of the people of this state.
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