The tax commission may prescribe such rules as may be necessary to carry out the purposes of this article, including, but not limited to, rules relating to applicability of credit, method of claiming credit, credit recapture, documentation necessary to claim credit and rules preventing abuse of this article by related persons or by change in the form of doing business. All rules promulgated under this article shall be promulgated in accordance with article three, chapter twenty-nine-a of this code.
Structure West Virginia Code
Article 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998
§11-13O-1. Legislative Purpose
§11-13O-3. Eligibility for Tax Credits; Creation of the Credit
§11-13O-4. Amount of Credit Allowed; Expiration of the Credit
§11-13O-5. Application of Annual Credit Allowance
§11-13O-7. Annual Computation of the Number of New Jobs Held by Full-Time Employees
§11-13O-8. Availability of Credit to Successors
§11-13O-9. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations
§11-13O-10. Administrative Rules