West Virginia Code
Chapter 11. Taxation
Article 13M. Tax Credit for New Value-Added Wood Manufacturing Operations

§11-13M-1. Legislative Purpose - The Legislature finds that production of consumer-ready wood products is...

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

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

§11-13M-4. Amount of Credit Allowed; Expiration of the Credit - (a) Credit allowable. -- The amount of annual credit allowable...

§11-13M-5. Application of Annual Credit Allowance - (a) Application of credit against business franchise tax. -- The...

§11-13M-6. Proration of Credit Among Partners, Members of Limited Liability Companies, or Shareholders in Small Business Corporations - The amount of credit allowed under this article for the...

§11-13M-7. Annual Computation of the Number of New Jobs Held by Full-Time Employees - (a) The eligible taxpayer shall annually determine the number of...

§11-13M-8. Availability of Credit to Successors - (a) Transfer or sale. -- When there is a transfer...

§11-13M-9. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations - (a) If it appears upon audit or otherwise that any...

§11-13M-10. Administrative Rules - The tax commission may prescribe such rules as may be...

§11-13M-11. Construction of Article - The provisions of this article shall be reasonably construed. The...

§11-13M-12. Effective Date - This article shall be effective for taxable years beginning on...