Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
§11-13R-1. Short Title - This article may be cited as the "West Virginia Strategic...
§11-13R-2. Legislative Finding and Purpose - The Legislature finds that the encouragement of research and development...
§11-13R-3. Definitions - (a) General. -- When used in this article or in...
§11-13R-4. Annual Combined Qualified Research and Development Expenditure, Qualified Research and Development Expenses - (a) General. -- The annual combined qualified research and development...
§11-13R-5. Amount of Credit Allowed - The allowable credit is the greater of: (1) Three percent...
§11-13R-6. Application of Credit - (a) Credit allowed. -- Beginning in the year that the...
§11-13R-7. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed - (a) Disposition of property or cessation of use. -- If...
§11-13R-8. Transfer of Qualified Research and Development Investment to Successors - (a) Mere change in form of business. -- Property may...
§11-13R-9. Identification of Investment Credit Property - (a) Every taxpayer who claims credit under this article shall...
§11-13R-10. Failure to Keep Records of Qualified Research and Development Credit Property - A taxpayer who does not keep the records required for...
§11-13R-11. Tax Credit Review and Accountability - (a) Beginning on February 1, 2006, and on February 1...
§11-13R-12. Effective Date - The provisions of this article become effective on January 1,...
§11-13R-13. Expiration of Tax Credit - The Strategic Research and Development Tax Credit Act terminates on...