GroundRules
W. Va. Code § 5E-1-9: Recaptures; unqualified investments.
Where this section sits in the code
- CHAPTER 5E. VENTURE CAPITAL COMPANY.
- ARTICLE 1. WEST VIRGINIA CAPITAL COMPANY ACT.
A taxpayer receiving a credit hereunder is not subject to a recapture provision for any credit claimed by the taxpayer but the company is subject to the civil penalty provided for in subsection (e), section twelve of this article.
Collected 2026-09-06T00:20:14Z. Source file · JSON