West Virginia Code
Chapter 11. Taxation
Article 13J. Neighborhood Investment Program

§11-13J-1. Short Title - This article shall be known as the "Neighborhood Investment Program...

§11-13J-2. Legislative Finding and Purpose - It is the finding of the Legislature that community-based organizations...

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

§11-13J-4. Eligibility for Tax Credits; Creation of Neighborhood Investment Fund; Certification of Project Plans by the West Virginia Development Office - (a) A neighborhood organization which seeks to sponsor a project...

§11-13J-4a. Neighborhood Investment Program Advisory Board - (a) There is hereby created a Neighborhood Investment Program Advisory...

§11-13J-5. Amount of Credit Allowed - (a) Credit allowed. -- Eligible taxpayers shall be allowed a...

§11-13J-6. Application of Annual Credit Allowance - (a) In general. -- The aggregate annual credit allowance for...

§11-13J-7. Assertion of the Tax Credit Against Tax - (a) Any eligible taxpayer which desires to claim a tax...

§11-13J-8. Total Maximum Aggregate Tax Credit Amount - (a) The amount of tax credits allowed under this article...

§11-13J-9. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations - If it appears upon audit or otherwise that an eligible...

§11-13J-10. Public Information Relating to Tax Credit - (a) The Tax Commissioner shall annually publish in the State...

§11-13J-11. Audits and Examinations; Information Sharing - (a) The Tax Commissioner may, at his or her discretion,...

§11-13J-12. Program Evaluation; Expiration of Credit; Preservation of Entitlement - Beginning on December 15, 2005, and every third year thereafter,...