West Virginia Code
Chapter 11. Taxation
Article 13Y. The West Virginia Manufacturing Property Tax Adjustment Act

§11-13Y-1. Short Title - This article shall be known and cited as the West...

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

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

§11-13Y-4. Amount of Credit Allowed - (a) Credit allowed. -- Eligible taxpayers shall be allowed a...

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

§11-13Y-6. Availability of Credit to Successors - (a) Transfer or sale of assets. -- (1) Where there...

§11-13Y-7. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations - (a) If it appears upon audit or otherwise that any...

§11-13Y-8. Report on Credit - (a) The Tax Commissioner shall provide to the Joint Committee...

§11-13Y-9. Effective Date - This article shall be effective for corporate net income tax...