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§11-13GG-1. Short Title - This article may be cited as the Downstream Natural Gas...
§11-13GG-2. Legislative Finding and Purpose - The Legislature finds that the encouragement of downstream manufacturing in...
§11-13GG-3. Definitions - (a) General. - When used in this article, or in...
§11-13GG-4. Amount of Credit Allowed - (a) Credit allowed. Notwithstanding any other provision of this code,...
§11-13GG-5. Application of Annual Credit Allowance - (a) In general. The aggregate annual credit allowance for the...
§11-13GG-6. Qualified Investment - (a) General. The qualified investment in property purchased or leased...
§11-13GG-7. New Jobs Percentage - (a) In general. The new jobs percentage is based on...
§11-13GG-8. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed - (a) Disposition of property or cessation of use. If during...
§11-13GG-9. Recapture of Credit; Recapture Tax Imposed - (a) When recapture tax applies. (1) Any person who places...
§11-13GG-10. Transfer of Qualified Investment to Successors - (a) Mere change in form of business. Property may not...
§11-13GG-11. Identification of Investment Credit Property - Every taxpayer who claims credit under 11-13GG-1 et seq. of...
§11-13GG-12. Failure to Keep Records of Investment Credit Property - A taxpayer who does not keep the records required for...
§11-13GG-13. Interpretation and Construction - (a) No inference, implication, or presumption of legislative construction or...
§11-13GG-14. Burden of Proof; Application Required; Failure to Make Timely Application - (a) Burden of proof. The burden of proof is on...
§11-13GG-15. Tax Credit Review and Accountability - (a) Beginning on February 1, 2025, and every third year...
§11-13GG-16. Rules - The Tax Commissioner may promulgate such interpretive, legislative, and procedural...
§11-13GG-17. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...
§11-13GG-18. Crimes and Penalties - Each and every provision of the "West Virginia Tax Crimes...
§11-13GG-19. Severability - (a) If any provision of 11-13GG-1 et seq. of this...
§11-13GG-20. Effective Date - The credit allowed by this article is allowable for qualified...