West Virginia Code
Chapter 11. Taxation
Article 13E. Business and Occupation Tax Credit for Coal Loading Facilities

§11-13E-1. Legislative Finding and Purpose - The Legislature finds that production of coal is very important...

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

§11-13E-3. Amount of Credit Allowed for Coal Loading Facilities - (a) There shall be allowed to eligible taxpayers a credit...

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

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

§11-13E-4. Eligible Investment - (a) General. -- The eligible investment in property purchased for...

§11-13E-5. Forfeiture of Unused Tax Credits; Redetermination of Credit Required - (a) Disposition of property or cessation of use. -- If...

§11-13E-6. Transfer of Eligible Investment to Successors - (a) Mere change in form of business. -- Property shall...

§11-13E-7. Severability - (a) If any provision of this article or the application...