This article shall be effective for corporate net income tax years and business franchise tax years beginning on or after January 1, 2009.
Structure West Virginia Code
Article 13Y. The West Virginia Manufacturing Property Tax Adjustment Act
§11-13Y-3. Eligibility for Tax Credits; Creation of the Credit
§11-13Y-4. Amount of Credit Allowed
§11-13Y-5. Application of Annual Credit Allowance
§11-13Y-6. Availability of Credit to Successors
§11-13Y-7. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations