West Virginia Code
Chapter 11. Taxation
Article 13D. Tax Credits for Industrial Expansion and Revitalization, Research and Development Projects, Certain Housing Development Projects, Management Information Services Facilities, Industrial Facilities Producing Coal-Based Liquids Used to Prod...

§11-13D-1. Legislative Findings and Purpose - The Legislature finds that the encouragement of the location of...

§11-13D-2. Definitions - (a) Any term used in this article shall have the...

§11-13D-3. Amount of Credit Allowed for Industrial Expansion or Revitalization, for Eligible Research and Development Projects, and for Qualified Housing Development Projects - (a) Credit allowed. -- There shall be allowed to eligible...

§11-13D-3a. Application of Credit After June 30, 1987 - On and after July 1, 1987, the credits allowed under...

§11-13D-3b. Application of Credit After June 30, 1989 - For taxable years ending on and after July 1, 1989,...

§11-13D-3c. Amount of Credit Allowed and Application of Credit for Qualified Investment in a Management Information Services Facility - (a) Credit allowed. -- There shall be allowed to eligible...

§11-13D-3d. Amount of Credit Allowed and Application of Credit for Qualified Investment in a New Industrial Facility Producing Coal-Based Liquids Used to Produce Synthetic Motor Fuel or Synthetic Special Fuel - (a) Credit allowed. -- There shall be allowed to eligible...

§11-13D-3e. Application of Credit After June 30, 1993 - Notwithstanding any other provision of this code to the contrary,...

§11-13D-3f. Amount of Credit Allowed and Application of Credit for Qualified Investment in an Aerospace Industrial Facility - (a) Credit allowed. -- (1) There is allowed to eligible...

§11-13D-4. Eligible Investment for Industrial Expansion or Revitalization - (a) General. -- The eligible or qualified investment in property...

§11-13D-5. Eligible Investment for Research and Development - (a) General. -- The eligible investment in a research and...

§11-13D-5a. Eligible Investment for Qualified Housing Development Project - (a) General. -- The eligible investment in a qualified housing...

§11-13D-5b. Qualified Investment for a Management Information Services Facility - (a) General. -- The qualified investment in property purchased or...

§11-13D-6. Forfeiture of Unused Tax Credits, Redetermination of Credit Required - (a) Disposition of property or cessation of use. -- If...

§11-13D-7. Transfer of Eligible Investment to Successors - (a) Mere change in form of business. -- Property may...

§11-13D-8. Prior Industrial Expansion Credit Preserved - Any tax credit which an industrial taxpayer was legally entitled...

§11-13D-9. Severability - (a) If any provision of this article or the application...

§11-13D-10. Termination of Credit, Exception for Electricity Producers, Preservation of Entitlements - (a) Except for persons taxable under section two-o, article thirteen...