This article may be cited as the "West Virginia Business Investment and Jobs Expansion Tax Credit Act."
Structure West Virginia Code
Article 13C. Business Investment and Jobs Expansion Tax Credit
§11-13C-2. Legislative Finding and Purpose
§11-13C-4. Amount of Credit Allowed
§11-13C-4a. Credit Allowed for Locating Corporate Headquarters in This State
§11-13C-4b. Credit Allowable for Certified Projects
§11-13C-5. Application of Annual Credit Allowance
§11-13C-6. Qualified Investment
§11-13C-7. New Jobs Percentage
§11-13C-7a. Small Business Credit
§11-13C-8. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13C-8a. Recapture of Credit; Recapture Tax Imposed
§11-13C-9. Transfer of Qualified Investment to Successors
§11-13C-10. Identification of Investment Credit Property
§11-13C-11. Failure to Keep Records of Investment Credit Property
§11-13C-12. Interpretation and Construction
§11-13C-14. Restrictions and Limitations on Credits Allowed by This Article
§11-13C-15. Continuing Suspension of New Credit Entitlements, Exceptions, Effective Date