West Virginia Code
Chapter 11. Taxation
Article 13L. The Natural Gas Industry Jobs Retention Act

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

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

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

§11-13L-4. Amount of Credit Allowed - (a) Credit allowed. -- Eligible taxpayers shall be allowed a...

§11-13L-5. Application of Annual Credit Allowance - (a) Application of credit. -- The amount of credit allowed...

§11-13L-6. Annual Computation of the Number of Jobs Held by Qualified Employees - (a) The taxpayer shall determine the number of jobs held...

§11-13L-7. Availability of Credit to Successors - (a) (1) Where there has been a transfer or sale...

§11-13L-8. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations - (a) If it appears upon audit or otherwise that any...

§11-13L-9. Effective Date - This article shall be effective for tax years beginning on...