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§11-13AA-1. Short Title - This article may be cited as the "West Virginia Commercial...
§11-13AA-2. Legislative Findings and Purpose - The Legislature finds that encouraging the development and use of...
§11-13AA-3. Definitions - (a) General. -- When used in this article, or in...
§11-13AA-4. Tax Incentive for Developing Patents in This State - (a) Allowance of credit. -- A person engaging in this...
§11-13AA-5. Tax Credit for Use of a Patent in a Manufacturing Process or Product in This State That Was Developed in This State - (a) Allowance of credit. -- A person directly using a...
§11-13AA-6. Transfer of Credit to Successors - (a) Mere change in form of business. -- A patent...
§11-13AA-7. Identification of a Patent and Required Records - (a) Required records. -- Every developer of a patent in...
§11-13AA-8. Failure to Keep Records of a Patent for Which Credit Allowed - A person who does not keep the records required for...
§11-13AA-9. Tax Credit Review and Accountability - (a) Beginning on February 1, 2013, and continuing annually on...
§11-13AA-10. Promulgation of Rules - The Tax Commissioner shall adopt procedural and interpretive rules or...
§11-13AA-11. Interpretation and Construction - (a) No inference, implication or presumption of legislative construction or...
§11-13AA-12. Effective Date - The provisions of this article retroactively become effective on January...
§11-13AA-13. Termination of Credit - The Tax Commissioner may not allow any credit for a...