{"data":{"id":"us-wv/w.-va.-code-11-13aa-1","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13AA-1","heading":"Short title.","body":"This article may be cited as the \"West Virginia Commercial Patent Incentives Tax Act.\"","path":["CHAPTER 11. TAXATION.","ARTICLE 13AA. COMMERCIAL PATENT INCENTIVES TAX ACT."],"source_url":"https://code.wvlegislature.gov/11-13AA-1/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:47Z","sha256":"dc670019e00dd688975b44f07464b6e4e18feecfda4e0058c66b3aba8b3bb29b","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13z-3","next":"us-wv/w.-va.-code-11-13aa-2"},"notice":"GroundRules: Original legal text. Not legal advice."}