West Virginia Code
Chapter 11. Taxation
Article 6F. Special Method for Appraising Qualified Capital Additions to Manufacturing Facilities

§11-6F-1. Legislative Findings - The Legislature finds that the encouragement of economic growth and...

§11-6F-2. Definitions - As used in this article, the term: "Certified capital addition...

§11-6F-3. Tax Treatment of Certified Capital Addition Property - Notwithstanding any other provisions of law, the value of certified...

§11-6F-4. Application and Certification - Any person seeking designation of property as certified capital addition...

§11-6F-5. Authority to Propose Rules - The State Tax Commissioner shall propose rules for promulgation in...

§11-6F-6. Effective Date, Expiration of Two-Mile Limitation - (a) This article is effective for the tax years beginning...