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§11-13S-1. Short Title - This article may be cited as the "West Virginia Manufacturing...
§11-13S-2. Legislative Findings and Purpose - The Legislature finds that the encouragement of the location of...
§11-13S-3. Definitions - (a) Any term used in this article has the meaning...
§11-13S-4. Amount of Credit Allowed for Manufacturing Investment - (a) Credit allowed. There is allowed to eligible taxpayers and...
§11-13S-5. Qualified Manufacturing Investment - (a) General. -- The qualified manufacturing investment is the applicable...
§11-13S-6. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed - (a) Disposition of property or cessation of use. -- If...
§11-13S-7. Transfer of Property Purchased for Manufacturing Investment to Successors - (a) Mere change in form of business. -- Property may...
§11-13S-8. Identification of Investment Credit Property - (a) Every taxpayer who claims credit under this article shall...
§11-13S-9. Failure to Keep Records of Property Purchased for Manufacturing Investment - A taxpayer who does not keep the records required for...
§11-13S-10. Tax Credit Review and Accountability - (a) Beginning on February 1, 2006, and on February 1...