This article shall be known and cited as the "West Virginia Natural Gas Liquids Property Tax Adjustment Act."
Structure West Virginia Code
Article 13HH. The West Virginia Natural Gas Liquids Property Tax Adjustment Act
§11-13HH-3. Eligibility for Tax Credits; Creation of the Credit
§11-13HH-4. Amount of Credit Allowed
§11-13HH-5. Application of Annual Credit Allowance
§11-13HH-6. Availability of Credit to Successors
§11-13HH-7. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations