Notwithstanding any other provision of this article to the contrary, no entitlement to any tax credit under this article shall result from, and no tax credit shall be available to, any taxpayer for any investment in a West Virginia capital company made after December 31, 2006: Provided, That the provisions of this article shall continue to apply to the investments for which tax credits were authorized and allocated pursuant to the provisions of this article in effect prior to January 1, 2007.
Structure West Virginia Code
Chapter 5E. Venture Capital Company
Article 1. West Virginia Capital Company Act
§5E-1-2. Declaration of Policy
§5E-1-6. Qualification of West Virginia Capital Companies
§5E-1-7. Minimum Standards of Qualified West Virginia Capital Companies
§5E-1-9. Recaptures; Unqualified Investments
§5E-1-10. Application Requirements
§5E-1-11. Disclaimer of Liability of the State
§5E-1-12. Qualified Investments; Liquidation or Dissolution
§5E-1-13. Restrictions on Investment
§5E-1-14. Conflict of Interest
§5E-1-15. Investment Reporting and Record Keeping
§5E-1-19. Effective Date; Transition Rules