This article may be cited as the "West Virginia Manufacturing Investment Tax Credit Act".
Structure West Virginia Code
Article 13S. Manufacturing Investment Tax Credit
§11-13S-2. Legislative Findings and Purpose
§11-13S-4. Amount of Credit Allowed for Manufacturing Investment
§11-13S-5. Qualified Manufacturing Investment
§11-13S-6. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13S-7. Transfer of Property Purchased for Manufacturing Investment to Successors
§11-13S-8. Identification of Investment Credit Property
§11-13S-9. Failure to Keep Records of Property Purchased for Manufacturing Investment