The Strategic Research and Development Tax Credit Act terminates on January 1, 2014, and no credit is available to any taxpayer for any qualified investment or expenditure made on or after that date. Taxpayers which have gained entitlement to the credit pursuant to qualified investment or expenditure prior to January 1, 2014, retain that entitlement and may apply the credit pursuant to the requirements and limitations of this article.
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