West Virginia Code
Chapter 11. Taxation
Article 13U. High-Growth Business Investment Tax Credit

§11-13U-1. Short Title - This article may be cited as the "High-Growth Business Investment...

§11-13U-2. Legislative Finding and Purpose - The Legislature finds the encouragement of investment in potentially high-growth...

§11-13U-3. Definitions - As used in this article, the following terms have the...

§11-13U-4. High-Growth Business Investment Tax Credit - (a) Credit allowed. -- There shall be allowed to each...

§11-13U-5. Restrictions on Investment - (a) No qualified investment may be made in a qualified...

§11-13U-6. Penalty - An eligible taxpayer that fails to maintain a qualified investment...

§11-13U-7. Disclosure of Tax Credits - Notwithstanding any provision in this code to the contrary, the...

§11-13U-8. Tax Credit Review and Accountability - (a) Beginning on February 1, 2006, and on February 1...

§11-13U-9. Rules - The State Tax Department and the economic development authority may...

§11-13U-10. Effective Date; Expiration of Credit - The provisions of this article become effective on July 1,...