The provisions of this article are subject to the West Virginia Tax Procedure and Administration Act, set forth in 11-10-1 et seq. of this code, and the West Virginia Tax Crimes and Penalties Act, set forth in 11-9-1 et seq. of this code, as if the provisions thereof were set forth in extenso in this article.
Structure West Virginia Code
Article 13LL. Industrial Advancement Act
§11-13LL-2. Legislative Findings and Purpose
§11-13LL-5. Qualified Manufacturing Investment
§11-13LL-6. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13LL-7. Transfer of Property Purchased for Manufacturing Investment to Successors
§11-13LL-8. Identification of Investment Credit Property
§11-13LL-9. Failure to Keep Records of Property Purchased for Manufacturing Investment