(a) No inference, implication or presumption of legislative construction or intent may be drawn or made by reason of the location or grouping of any particular section, provision or portion of this article; and no legal effect may be given to any descriptive matter or heading relating to any section, subsection or paragraph of this article.
(b) The provisions of this article shall be reasonably construed in order to effectuate the legislative intent recited in section two of this article.
Structure West Virginia Code
Article 13Q. Economic Opportunity Tax Credit
§11-13Q-2. Legislative Finding and Purpose
§11-13Q-4. Amount of Credit Allowed
§11-13Q-5. Credit Allowed for Locating Corporate Headquarters in This State
§11-13Q-6. Credit Allowable for Certified Projects
§11-13Q-7. Application of Annual Credit Allowance
§11-13Q-8. Qualified Investment
§11-13Q-9. New Jobs Percentage
§11-13Q-10. Credit for Small Business
§11-13Q-10a. Credit Allowed for Specified High Technology Manufacturers
§11-13Q-11. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13Q-12. Recapture of Credit; Recapture Tax Imposed
§11-13Q-13. Transfer of Qualified Investment to Successors
§11-13Q-14. Identification of Investment Credit Property
§11-13Q-15. Failure to Keep Records of Investment Credit Property
§11-13Q-16. Interpretation and Construction
§11-13Q-18. Burden of Proof; Application Required; Failure to Make Timely Application
§11-13Q-19. Business Eligible for Credit Entitlements
§11-13Q-20. Tax Credit Review and Accountability
§11-13Q-21. Effective Date; Election; Notice of Claim or Election Under Transition Rules
§11-13Q-22. Credit Available for Taxpayers Which Do Not Satisfy the New Jobs Percentage Requirement