This article may be cited as the Downstream Natural Gas Manufacturing Investment Tax Credit Act of 2020.
Structure West Virginia Code
Article 13GG. Downstream Natural Gas Manufacturing Investment Tax Credit of 2020
§11-13GG-2. Legislative Finding and Purpose
§11-13GG-4. Amount of Credit Allowed
§11-13GG-5. Application of Annual Credit Allowance
§11-13GG-6. Qualified Investment
§11-13GG-7. New Jobs Percentage
§11-13GG-8. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13GG-9. Recapture of Credit; Recapture Tax Imposed
§11-13GG-10. Transfer of Qualified Investment to Successors
§11-13GG-11. Identification of Investment Credit Property
§11-13GG-12. Failure to Keep Records of Investment Credit Property
§11-13GG-13. Interpretation and Construction
§11-13GG-14. Burden of Proof; Application Required; Failure to Make Timely Application
§11-13GG-15. Tax Credit Review and Accountability
§11-13GG-17. General Procedure and Administration