Notwithstanding any other provision of this code to the contrary, for taxable years ending on and after July 1, 1993, the credits allowed under section three may not be applied to reduce the taxes imposed by articles fifteen and fifteen-a of this chapter: Provided, That this section shall not apply to credits allowed under subsection (g), section three of this article for qualified housing development projects existing in this state on or before July 1, 1992.
Structure West Virginia Code
§11-13D-1. Legislative Findings and Purpose
§11-13D-3a. Application of Credit After June 30, 1987
§11-13D-3b. Application of Credit After June 30, 1989
§11-13D-3e. Application of Credit After June 30, 1993
§11-13D-4. Eligible Investment for Industrial Expansion or Revitalization
§11-13D-5. Eligible Investment for Research and Development
§11-13D-5a. Eligible Investment for Qualified Housing Development Project
§11-13D-5b. Qualified Investment for a Management Information Services Facility
§11-13D-6. Forfeiture of Unused Tax Credits, Redetermination of Credit Required
§11-13D-7. Transfer of Eligible Investment to Successors
§11-13D-8. Prior Industrial Expansion Credit Preserved
§11-13D-10. Termination of Credit, Exception for Electricity Producers, Preservation of Entitlements