West Virginia Code
Chapter 11. Taxation
Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act

§11-13BB-1. Short Title - This article may be cited as the "West Virginia Innovative...

§11-13BB-2. Legislative Findings and Purpose - The Legislature finds that the encouragement of new investment in...

§11-13BB-3. Definitions - (a) Any term used in this article has the meaning...

§11-13BB-4. List of Approved Innovative Mine Safety Technology - (a) List of approved innovative mine safety technology. -( The...

§11-13BB-5. Amount of Credit Allowed - (a) Credit allowed -– For tax years beginning after December...

§11-13BB-6. Qualified Investment - (a) General. -– The qualified investment is one hundred percent...

§11-13BB-7. Forfeiture of Unused Tax Credits - Disposition of property or cessation of use. -- If during...

§11-13BB-8. Transfer of Certified Eligible Safety Property to Successors - (a) Mere change in form of business. -– Certified eligible...

§11-13BB-9. Identification of Investment Credit Property - Every taxpayer who claims credit under this article shall maintain...

§11-13BB-10. Failure to Keep Records of Certified Eligible Safety Property - A taxpayer who does not keep the records required for...

§11-13BB-11. Tax Credit Review and Accountability - (a) Beginning on August 1, 2012, and August 1 of...

§11-13BB-12. Disclosure of Tax Credits - Notwithstanding section five-d, article ten of this chapter or any...

§11-13BB-13. Rules - The Tax Commissioner and the Office of Miners' Health, Safety...

§11-13BB-14. Termination - The tax credit authorized in this article shall terminate December...