Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
§11-13LL-1. Short Title - This article may be cited as the "West Virginia Industrial...
§11-13LL-2. Legislative Findings and Purpose - The Legislature finds that the location of new labor and...
§11-13LL-3. Definitions - (a) Any term used in this article has the meaning...
§11-13LL-4. Amount of Qualified Labor Intensive Heavy Industrial Manufacturing Project Tax Credit Allowed for Manufacturing Investment - (a) Credit allowed. There is allowed or allowable to eligible...
§11-13LL-5. Qualified Manufacturing Investment - (a) General. The qualified manufacturing investment is the applicable percentage...
§11-13LL-6. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed - Disposition of property or cessation of use. If during any...
§11-13LL-7. Transfer of Property Purchased for Manufacturing Investment to Successors - (a) Mere change in form of business. Property may not...
§11-13LL-8. Identification of Investment Credit Property - (a) Every taxpayer who claims credit under this article shall...
§11-13LL-9. Failure to Keep Records of Property Purchased for Manufacturing Investment - A taxpayer who does not keep the records required for...
§11-13LL-10. Rule-Making - (a) In order to effectuate the purposes of this article,...
§11-13LL-11. Application of the West Virginia Tax Procedure and Administration Act and West Virginia Tax Crimes and Penalties Act - The provisions of this article are subject to the West...
§11-13LL-12. Effective Date - This article shall be effective for corporate net income tax...
§11-13LL-13. Consumers Sales and Service Tax and Use Tax Exemption for Certificate Holders and for Construction Contractors - (a) Notwithstanding the provisions of 11-15-1 et seq. and 11-15A-1...
§11-13LL-14. Certain Taxes Prohibited - Notwithstanding any other provision of this code, municipalities may not...