This article shall be effective for corporate net income tax years and personal income tax years beginning on and after January 1, 2022, with retrospective effective back to such date.
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