This article may be cited as the "West Virginia Strategic Research and Development Tax Credit Act".
Structure West Virginia Code
Article 13R. Strategic Research and Development Tax Credit
§11-13R-2. Legislative Finding and Purpose
§11-13R-5. Amount of Credit Allowed
§11-13R-6. Application of Credit
§11-13R-7. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13R-8. Transfer of Qualified Research and Development Investment to Successors
§11-13R-9. Identification of Investment Credit Property
§11-13R-10. Failure to Keep Records of Qualified Research and Development Credit Property