Each 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 11-13KK-1 et seq. of this code with like effect as if that act were applicable only to the tax credit 11-13KK-1 et seq. of this code and were set forth in extenso in this article.
Structure West Virginia Code
§11-13KK-1. Legislative Finding and Purpose
§11-13KK-3. Amount of Credit Allowed
§11-13KK-4. Application of Annual Credit Allowance
§11-13KK-5. Qualified Investment
§11-13KK-6. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13KK-7. Transfer of Qualified Investment to Successors
§11-13KK-8. Identification of Investment Credit Property
§11-13KK-9. Failure to Keep Records of Investment Credit Property
§11-13KK-10. Interpretation and Construction
§11-13KK-11. Burden of Proof; Application Required; Failure to Make Timely Application
§11-13KK-12. Tax Credit Review and Accountability
§11-13KK-14. General Procedure and Administration