{"data":{"id":"us-wv/w.-va.-code-11-13aa-12","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13AA-12","heading":"Effective date.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 13AA. COMMERCIAL PATENT INCENTIVES TAX ACT."],"source_url":"https://code.wvlegislature.gov/11-13AA-12/","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":"38727304a2f090dc8b3c418154d690086678de66d8caa531840f8e29f1feb14f","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13aa-11","next":"us-wv/w.-va.-code-11-13aa-13"},"notice":"GroundRules: Original legal text. Not legal advice."}