The rebate allowed by this article is allowed for capital investment in new machinery and equipment placed in service or use in this state on or after July 1, 2019. As the changes in sections 11-13EE-2, 11-13EE-3, and 11-13EE-5 are intended to clarify the original intent and meaning of this article, the amendments to this article made during the 2021 legislative session are retroactive and shall be applied to any rebate claims made for all qualified investments placed into service after the original effective date of this article (July 1, 2019) for which no rebate claim has been previously made.
Structure West Virginia Code
Article 13EE. Coal Severance Tax Rebate
§11-13EE-1. Findings and Purpose
§11-13EE-4. Information Required to Determine Amount of Rebate Allowable
§11-13EE-6. Suspension of Payment of Rebate
§11-13EE-7. Burden of Proof; Application Required; Failure to Make Timely Application
§11-13EE-8. Identification of Capital Investment Property
§11-13EE-9. Failure to Keep Records of Investment Credit Property
§11-13EE-10. Transfer of Qualified Investment Property to Successors
§11-13EE-11. Recapture of Rebate; Recapture Tax Imposed