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- W. Va. Code § 11-13C-4b · Credit allowable for certified projects.
- W. Va. Code § 11-13C-5 · Application of annual credit allowance.
- W. Va. Code § 11-13C-6 · Qualified investment.
- W. Va. Code § 11-13C-7 · New jobs percentage.
- W. Va. Code § 11-13C-7a · Small business credit.
- W. Va. Code § 11-13C-8 · Forfeiture of unused tax credits; redetermination of credit allowed.
- W. Va. Code § 11-13C-8a · Recapture of credit; recapture tax imposed.
- W. Va. Code § 11-13C-9 · Transfer of qualified investment to successors.
- W. Va. Code § 11-13C-10 · Identification of investment credit property.
- W. Va. Code § 11-13C-11 · Failure to keep records of investment credit property.
- W. Va. Code § 11-13C-12 · Interpretation and construction.
- W. Va. Code § 11-13C-13 · Severability.
- W. Va. Code § 11-13C-14 · Restrictions and limitations on credits allowed by this article.
- W. Va. Code § 11-13C-15 · Continuing suspension of new credit entitlements, exceptions, effective date.
- W. Va. Code § 11-13C-16 · Termination of credit; effective date.
- W. Va. Code § 11-13D-1 · Legislative findings and purpose.
- W. Va. Code § 11-13D-2 · Definitions.
- W. Va. Code § 11-13D-3 · Amount of credit allowed for industrial expansion or revitalization, for eligible research and development projects, and for qualified housing development projects.
- W. Va. Code § 11-13D-3a · Application of credit after June 30, 1987.
- W. Va. Code § 11-13D-3b · Application of credit after June 30, 1989.
- W. Va. Code § 11-13D-3c · Amount of credit allowed and application of credit for qualified investment in a management information services facility.
- W. Va. Code § 11-13D-3d · Amount of credit allowed and application of credit for qualified investment in a new industrial facility producing coal-based liquids used to produce synthetic motor fuel or synthetic special fuel.
- W. Va. Code § 11-13D-3e · Application of credit after June 30, 1993.
- W. Va. Code § 11-13D-3f · Amount of credit allowed and application of credit for qualified investment in an aerospace industrial facility.
- W. Va. Code § 11-13D-4 · Eligible investment for industrial expansion or revitalization.
- W. Va. Code § 11-13D-5 · Eligible investment for research and development.
- W. Va. Code § 11-13D-5a · Eligible investment for qualified housing development project.
- W. Va. Code § 11-13D-5b · Qualified investment for a management information services facility.
- W. Va. Code § 11-13D-6 · Forfeiture of unused tax credits, redetermination of credit required.
- W. Va. Code § 11-13D-7 · Transfer of eligible investment to successors.
- W. Va. Code § 11-13D-8 · Prior industrial expansion credit preserved.
- W. Va. Code § 11-13D-9 · Severability.
- W. Va. Code § 11-13D-10 · Termination of credit, exception for electricity producers, preservation of entitlements.
- W. Va. Code § 11-13E-1 · Legislative finding and purpose.
- W. Va. Code § 11-13E-2 · Definitions.
- W. Va. Code § 11-13E-3 · Amount of credit allowed for coal loading facilities.
- W. Va. Code § 11-13E-3a · Application of credit after June 30, 1987.
- W. Va. Code § 11-13E-3b · Application of credit after June 30, 1993.
- W. Va. Code § 11-13E-4 · Eligible investment.
- W. Va. Code § 11-13E-5 · Forfeiture of unused tax credits; redetermination of credit required.
- W. Va. Code § 11-13E-6 · Transfer of eligible investment to successors.
- W. Va. Code § 11-13E-7 · Severability.
- W. Va. Code § 11-13F-1 · Legislative Purpose.
- W. Va. Code § 11-13F-2 · Definitions.
- W. Va. Code § 11-13F-3 · Amount of credit.
- W. Va. Code § 11-13F-4 · When credit may be taken.
- W. Va. Code § 11-13F-5 · Application of credit.
- W. Va. Code § 11-13G-1 · Legislative purpose.
- W. Va. Code § 11-13G-2 · Definitions.
- W. Va. Code § 11-13G-3 · Amount of credit.
- W. Va. Code § 11-13G-4 · When credit may be taken.
- W. Va. Code § 11-13G-5 · Application of credit.
- W. Va. Code § 11-13H-1 · §11-13H-1.
- W. Va. Code § 11-13H-2 · §11-13H-2.
- W. Va. Code § 11-13H-3 · §11-13H-3.
- W. Va. Code § 11-13H-4 · §11-13H-4.
- W. Va. Code § 11-13I-1 · Legislative purpose.
- W. Va. Code § 11-13I-2 · Credit allowed; amount and duration of credit; recapture of credit and effective date.
- W. Va. Code § 11-13I-3 · Application of credit; limitation of credit; tax commissioner to promulgate forms and legislative rule; notice of credit.
- W. Va. Code § 11-13J-1 · Short title.
- W. Va. Code § 11-13J-2 · Legislative finding and purpose.
- W. Va. Code § 11-13J-3 · Definitions.
- W. Va. Code § 11-13J-4 · Eligibility for tax credits; creation of neighborhood investment fund; certification of project plans by the West Virginia Development Office.
- W. Va. Code § 11-13J-4a · Neighborhood Investment Program Advisory Board.
- W. Va. Code § 11-13J-5 · Amount of credit allowed.
- W. Va. Code § 11-13J-6 · Application of annual credit allowance.
- W. Va. Code § 11-13J-7 · Assertion of the tax credit against tax.
- W. Va. Code § 11-13J-8 · Total maximum aggregate tax credit amount.
- W. Va. Code § 11-13J-9 · Credit recapture; interest; penalties; additions to tax; statute of limitations.
- W. Va. Code § 11-13J-10 · Public information relating to tax credit.
- W. Va. Code § 11-13J-11 · Audits and examinations; information sharing.
- W. Va. Code § 11-13J-12 · Program evaluation; expiration of credit; preservation of entitlement.
- W. Va. Code § 11-13K-1 · Findings and purpose.
- W. Va. Code § 11-13K-2 · Definitions.
- W. Va. Code § 11-13K-3 · Amount of credit.
- W. Va. Code § 11-13K-4 · Proration of credit.
- W. Va. Code § 11-13K-5 · Legislative rules.
- W. Va. Code § 11-13K-6 · Effective date.
- W. Va. Code § 11-13L-1 · Short title.
- W. Va. Code § 11-13L-2 · Definitions.
- W. Va. Code § 11-13L-3 · Eligibility for tax credits; creation of the credit.
- W. Va. Code § 11-13L-4 · Amount of credit allowed.
- W. Va. Code § 11-13L-5 · Application of annual credit allowance.
- W. Va. Code § 11-13L-6 · Annual computation of the number of jobs held by qualified employees.
- W. Va. Code § 11-13L-7 · Availability of credit to successors.
- W. Va. Code § 11-13L-8 · Credit recapture; interest; penalties; additions to tax; statute of limitations.
- W. Va. Code § 11-13L-9 · Effective date.
- W. Va. Code § 11-13M-1 · Legislative purpose.
- W. Va. Code § 11-13M-2 · Definitions.
- W. Va. Code § 11-13M-3 · Eligibility for tax credits; creation of the credit.
- W. Va. Code § 11-13M-4 · Amount of credit allowed; expiration of the credit.
- W. Va. Code § 11-13M-5 · Application of annual credit allowance.
- W. Va. Code § 11-13M-6 · Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
- W. Va. Code § 11-13M-7 · Annual computation of the number of new jobs held by full-time employees.
- W. Va. Code § 11-13M-8 · Availability of credit to successors.
- W. Va. Code § 11-13M-9 · Credit recapture; interest; penalties; additions to tax; statute of limitations.
- W. Va. Code § 11-13M-10 · Administrative rules.
- W. Va. Code § 11-13M-11 · Construction of article.
- W. Va. Code § 11-13M-12 · Effective date.
- W. Va. Code § 11-13N-1 · Legislative purpose.