West Virginia Code
Article 2L. Build WV Act
§5B-2L-1. Short Title

5B-2L-1. Short title.
This article shall be known as the BUILD WV Act.

Next >>

Structure West Virginia Code

West Virginia Code

Chapter 5B. Economic Development Act of 1985

Article 2L. Build WV Act

§5B-2L-1. Short Title

§5B-2L-2. Legislative Findings and Purpose

§5B-2L-3. Definitions

§5B-2L-4. Rule-Making

§5B-2L-5. Application of the West Virginia Tax Procedure and Administration Act and West Virginia Tax Crimes and Penalties Act

§5B-2L-6. Effective Date, Expiration Date and Required Reporting

§5B-2L-7. Consumers Sales and Service Tax and Use Tax Exemption for Construction Contractors

§5B-2L-8. Municipal Authority to Exempt Business and Occupation Tax

§5B-2L-9. Eligibility for Property Value Adjustment Tax Credit

§5B-2L-10. Amount of Property Value Adjustment Tax Credit Allowed

§5B-2L-11. Application of Annual Credit Allowance

§5B-2L-12. Property Value Adjustment Tax Credit Entitlement Is Retained by Eligible Taxpayers That Have Developed Project Property, Transfer of Credit to Transferees of Project Property Is Prohibited

§5B-2L-13. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations

§5B-2L-14. Designation of a Certified District

§5B-2L-15. Project Administration and Certification

§5B-2L-16. Project Application; Evaluation Standards; Approval of Projects

§5B-2L-17. Agreement Between Department of Economic Development and Approved Company or Approved Group of Multiple Party Project Participants