West Virginia Code
Chapter 11. Taxation
Article 13HH. The West Virginia Natural Gas Liquids Property Tax Adjustment Act

§11-13HH-1. Short Title - This article shall be known and cited as the "West...

§11-13HH-2. Definitions - (a) General. When used in this article, or in the...

§11-13HH-3. Eligibility for Tax Credits; Creation of the Credit - There shall be allowed to every eligible taxpayer a credit...

§11-13HH-4. Amount of Credit Allowed - (a) Credit allowed. Eligible taxpayers are allowed a credit against...

§11-13HH-5. Application of Annual Credit Allowance - (a) Application of credit against personal income tax or corporate...

§11-13HH-6. Availability of Credit to Successors - (a) Transfer or sale of assets. (1) Where there has...

§11-13HH-7. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations - (a) If it appears upon audit or otherwise that any...

§11-13HH-8. Report on Credit - (a) The Tax Commissioner shall provide to the Joint Committee...

§11-13HH-9. Effective Date and Expiration Date - (a) This article shall be effective for corporate net income...

§11-13HH-10. Rule-Making - In order to effectuate the purposes of this article, the...