The provisions of this article become effective on January 1, 2003, and apply only to qualified investment made on or after that date, except that the amendments to this article enacted in two thousand four shall become effective for taxable years beginning on or after July 1, 2004, and apply only to unused credit attributable to qualified investment made on or after that date and prior to January 1, 2008.
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