West Virginia Code
Chapter 11. Taxation
Article 13C. Business Investment and Jobs Expansion Tax Credit

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

§11-13C-2. Legislative Finding and Purpose - The Legislature finds that the encouragement of economic growth and...

§11-13C-3. Definitions - (a) General. -- When used in this article, or in...

§11-13C-4. Amount of Credit Allowed - (a) Credit allowed. -- Eligible taxpayers shall be allowed a...

§11-13C-4a. Credit Allowed for Locating Corporate Headquarters in This State - (a) Credit allowed. -- A corporation that presently has its...

§11-13C-4b. Credit Allowable for Certified Projects - (a) In general. -- A project certified by the Tax...

§11-13C-5. Application of Annual Credit Allowance - (a) In general. -- The aggregate annual credit allowance for...

§11-13C-6. Qualified Investment - (a) General. -- The qualified investment in property purchased or...

§11-13C-7. New Jobs Percentage - (a) In general. -- The new jobs percentage is based...

§11-13C-7a. Small Business Credit - (a) "Small business" defined. -- For purposes of this section,...

§11-13C-8. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed - (a) Disposition of property or cessation of use. -- If...

§11-13C-8a. Recapture of Credit; Recapture Tax Imposed - (a) When recapture tax applies. -- (1) Any person who...

§11-13C-9. Transfer of Qualified Investment to Successors - (a) Mere change in form of business. -- Property shall...

§11-13C-10. Identification of Investment Credit Property - Every taxpayer who claims credit under this article shall maintain...

§11-13C-11. Failure to Keep Records of Investment Credit Property - A taxpayer who does not keep the records required for...

§11-13C-12. Interpretation and Construction - (a) No inference, implication or presumption of legislative construction or...

§11-13C-13. Severability - (a) If any provision of this article or the application...

§11-13C-14. Restrictions and Limitations on Credits Allowed by This Article - (a) Findings. -- The Legislature finds that the tax credits...

§11-13C-15. Continuing Suspension of New Credit Entitlements, Exceptions, Effective Date - (a) Notwithstanding any other provision of this article to the...

§11-13C-16. Termination of Credit; Effective Date - (a) Notwithstanding any other provision of this article to the...