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- W. Va. Code § 11-13N-2 · Definitions.
- W. Va. Code § 11-13N-3 · Eligibility for tax credits; creation of the credit.
- W. Va. Code § 11-13N-4 · Amount of credit allowed; expiration of the credit.
- W. Va. Code § 11-13N-5 · Application of annual credit allowance.
- W. Va. Code § 11-13N-6 · Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
- W. Va. Code § 11-13N-7 · Annual computation of the number of new jobs held by full-time employees.
- W. Va. Code § 11-13N-8 · Availability of credit to successors.
- W. Va. Code § 11-13N-9 · Credit recapture; interest; penalties; additions to tax; statute of limitations.
- W. Va. Code § 11-13N-10 · Administrative rules.
- W. Va. Code § 11-13N-11 · Construction of article.
- W. Va. Code § 11-13N-12 · Effective date.
- W. Va. Code § 11-13O-1 · Legislative purpose.
- W. Va. Code § 11-13O-2 · Definitions.
- W. Va. Code § 11-13O-3 · Eligibility for tax credits; creation of the credit.
- W. Va. Code § 11-13O-4 · Amount of credit allowed; expiration of the credit.
- W. Va. Code § 11-13O-5 · Application of annual credit allowance.
- W. Va. Code § 11-13O-6 · Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
- W. Va. Code § 11-13O-7 · Annual computation of the number of new jobs held by full-time employees.
- W. Va. Code § 11-13O-8 · Availability of credit to successors.
- W. Va. Code § 11-13O-9 · Credit recapture; interest; penalties; additions to tax; statute of limitations.
- W. Va. Code § 11-13O-10 · Administrative rules.
- W. Va. Code § 11-13O-11 · Construction of article.
- W. Va. Code § 11-13O-12 · Effective date.
- W. Va. Code § 11-13P-1 · Legislative finding and purpose.
- W. Va. Code § 11-13P-2 · Definitions.
- W. Va. Code § 11-13P-3 · Eligibility for tax credits; creation of the credit.
- W. Va. Code § 11-13P-4 · Amount of credit allowed.
- W. Va. Code § 11-13P-5 · Excess credit forfeited.
- W. Va. Code § 11-13P-6 · Application of credit; schedules; estimated taxes.
- W. Va. Code § 11-13P-7 · Computation and application of credit.
- W. Va. Code § 11-13P-8 · Legislative rules.
- W. Va. Code § 11-13P-9 · Construction of article; burden of proof.
- W. Va. Code § 11-13P-10 · Effective date.
- W. Va. Code § 11-13P-11 · Termination of tax credit.
- W. Va. Code § 11-13Q-1 · Short title.
- W. Va. Code § 11-13Q-2 · Legislative finding and purpose.
- W. Va. Code § 11-13Q-3 · Definitions.
- W. Va. Code § 11-13Q-4 · Amount of credit allowed.
- W. Va. Code § 11-13Q-5 · Credit allowed for locating corporate headquarters in this state.
- W. Va. Code § 11-13Q-6 · Credit allowable for certified projects.
- W. Va. Code § 11-13Q-7 · Application of annual credit allowance.
- W. Va. Code § 11-13Q-8 · Qualified investment.
- W. Va. Code § 11-13Q-9 · New jobs percentage.
- W. Va. Code § 11-13Q-10 · Credit for small business.
- W. Va. Code § 11-13Q-10a · Credit allowed for specified high technology manufacturers.
- W. Va. Code § 11-13Q-11 · Forfeiture of unused tax credits; redetermination of credit allowed.
- W. Va. Code § 11-13Q-12 · Recapture of credit; recapture tax imposed.
- W. Va. Code § 11-13Q-13 · Transfer of qualified investment to successors.
- W. Va. Code § 11-13Q-14 · Identification of investment credit property.
- W. Va. Code § 11-13Q-15 · Failure to keep records of investment credit property.
- W. Va. Code § 11-13Q-16 · Interpretation and construction.
- W. Va. Code § 11-13Q-17 · Severability.
- W. Va. Code § 11-13Q-18 · Burden of proof; application required; failure to make timely application.
- W. Va. Code § 11-13Q-19 · Business eligible for credit entitlements.
- W. Va. Code § 11-13Q-20 · Tax credit review and accountability.
- W. Va. Code § 11-13Q-21 · Effective date; election; notice of claim or election under transition rules.
- W. Va. Code § 11-13Q-22 · Credit available for taxpayers which do not satisfy the new jobs percentage requirement.
- W. Va. Code § 11-13R-1 · Short title.
- W. Va. Code § 11-13R-2 · Legislative finding and purpose.
- W. Va. Code § 11-13R-3 · Definitions.
- W. Va. Code § 11-13R-4 · Annual combined qualified research and development expenditure, qualified research and development expenses.
- W. Va. Code § 11-13R-5 · Amount of credit allowed.
- W. Va. Code § 11-13R-6 · Application of credit.
- W. Va. Code § 11-13R-7 · Forfeiture of unused tax credits; redetermination of credit allowed.
- W. Va. Code § 11-13R-8 · Transfer of qualified research and development investment to successors.
- W. Va. Code § 11-13R-9 · Identification of investment credit property.
- W. Va. Code § 11-13R-10 · Failure to keep records of qualified research and development credit property.
- W. Va. Code § 11-13R-11 · Tax credit review and accountability.
- W. Va. Code § 11-13R-12 · Effective date.
- W. Va. Code § 11-13R-13 · Expiration of tax credit.
- W. Va. Code § 11-13S-1 · Short title.
- W. Va. Code § 11-13S-2 · Legislative findings and purpose.
- W. Va. Code § 11-13S-3 · Definitions.
- W. Va. Code § 11-13S-4 · Amount of credit allowed for manufacturing investment.
- W. Va. Code § 11-13S-5 · Qualified manufacturing investment.
- W. Va. Code § 11-13S-6 · Forfeiture of unused tax credits; redetermination of credit allowed.
- W. Va. Code § 11-13S-7 · Transfer of property purchased for manufacturing investment to successors.
- W. Va. Code § 11-13S-8 · Identification of investment credit property.
- W. Va. Code § 11-13S-9 · Failure to keep records of property purchased for manufacturing investment.
- W. Va. Code § 11-13S-10 · Tax credit review and accountability.
- W. Va. Code § 11-13T-1 · Legislative finding and purpose.
- W. Va. Code § 11-13T-2 · Definitions.
- W. Va. Code § 11-13T-3 · Eligibility for tax credits; creation of the credit.
- W. Va. Code § 11-13T-4 · Amount of credit allowed.
- W. Va. Code § 11-13T-5 · Unused credit; carryforward; credit forfeiture.
- W. Va. Code § 11-13T-6 · Application of credit against health care provider tax; schedules; estimated taxes.
- W. Va. Code § 11-13T-7 · Computation and application of credit.
- W. Va. Code § 11-13T-8 · Legislative rules.
- W. Va. Code § 11-13T-9 · Burden of proof.
- W. Va. Code § 11-13U-1 · Short title.
- W. Va. Code § 11-13U-2 · Legislative finding and purpose.
- W. Va. Code § 11-13U-3 · Definitions.
- W. Va. Code § 11-13U-4 · High-growth business investment tax credit.
- W. Va. Code § 11-13U-5 · Restrictions on investment.
- W. Va. Code § 11-13U-6 · Penalty.
- W. Va. Code § 11-13U-7 · Disclosure of tax credits.
- W. Va. Code § 11-13U-8 · Tax credit review and accountability.
- W. Va. Code § 11-13U-9 · Rules.
- W. Va. Code § 11-13U-10 · Effective date; expiration of credit.
- W. Va. Code § 11-13V-1 · Short title.