The Legislature finds that the encouragement of the location of new industry in this state, and the expansion, growth and revitalization of existing industrial facilities in this state is in the public interest and promotes the general welfare of the people of this state.
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