Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in 11-9-1 et seq. of this code applies to the tax credit allowed by 11-13GG-1 et seq. of this code with like effect as if that act were applicable only to the tax credit 11-13GG-1 et seq. of this code and were set forth in extenso in this article.
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