West Virginia Code
Chapter 11. Taxation
Article 13KK. West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers

§11-13KK-1. Legislative Finding and Purpose - The Legislature finds that the encouragement of small arms and...

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

§11-13KK-3. Amount of Credit Allowed - (a) Credit allowed. Notwithstanding any other provision of this code,...

§11-13KK-4. Application of Annual Credit Allowance - (a) The amount determined under 11-13KK-3 is allowed as a...

§11-13KK-5. Qualified Investment - (a) General. The qualified investment in property purchased or leased...

§11-13KK-6. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed - (a) Disposition of property or cessation of use. If during...

§11-13KK-7. Transfer of Qualified Investment to Successors - (a) Mere change in form of business. Property may not...

§11-13KK-8. Identification of Investment Credit Property - Every taxpayer who claims credit under 11-13KK-1 et seq. of...

§11-13KK-9. Failure to Keep Records of Investment Credit Property - A taxpayer who does not keep the records required for...

§11-13KK-10. Interpretation and Construction - (a) No inference, implication, or presumption of legislative construction or...

§11-13KK-11. Burden of Proof; Application Required; Failure to Make Timely Application - (a) Burden of proof. The burden of proof is on...

§11-13KK-12. Tax Credit Review and Accountability - (a) Beginning on February 1, 2026, and every fifth year...

§11-13KK-13. Rules - The Tax Commissioner may promulgate such interpretive, legislative, and procedural...

§11-13KK-14. General Procedure and Administration - Each provision of the "West Virginia Tax Procedure and Administration...

§11-13KK-15. Crimes and Penalties - Each provision of the "West Virginia Tax Crimes and Penalties...

§11-13KK-16. Severability - (a) If any provision of 11-13KK-1 et seq. of this...

§11-13KK-17. Effective Date - The credit allowed by this article is allowable for qualified...