GroundRules
W. Va. Code § 11-13AA-12: Effective date.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 13AA. COMMERCIAL PATENT INCENTIVES TAX ACT.
The provisions of this article retroactively become effective on January 1, 2011, and apply only to a patent developed in this state in tax years beginning on or after January 1, 2011, and to a patent purchased, leased or licensed for use on or after that date for direct use in the taxpayer's manufacturing process or product in this state.
Collected 2026-09-06T00:21:47Z. Source file · JSON