The credit allowed by this article is allowable for qualified investment property placed in service or use on or after July 1, 2021, subject to the rules contained in 11-13KK-1 et seq. of this code and rules promulgated by the Tax Commissioner pursuant to 29A-3-1 et seq. of this code.
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