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West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-13CC-5: Expiration.

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  1. CHAPTER 11. TAXATION.
  2. ARTICLE 13CC. ENERGY INTENSIVE INDUSTRIAL CONSUMERS REVITALIZATION TAX CREDIT.

The provisions of this article shall be effective for tax years beginning on or after January 1, 2012. No new tax credits may be created for any tax year beginning on or after December 31, 2021. All unused tax credits expire and cease to be useable in tax years beginning on or after December 31, 2021.

Collected 2026-09-06T00:21:48Z. Source file · JSON

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