{"data":{"id":"us-wv/w.-va.-code-11-13d-8","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13D-8","heading":"Prior industrial expansion credit preserved.","body":"Any tax credit which an industrial taxpayer was legally entitled to claim under article thirteen-c of this chapter prior to its repeal effective March 1, 1985, shall be fully and completely preserved under the provisions of this article for the remainder of the ten-year credit period that was then in existence under said article thirteen-c.","path":["CHAPTER 11. TAXATION.","ARTICLE 13D. TAX CREDITS FOR INDUSTRIAL EXPANSION AND REVITALIZATION, RESEARCH AND DEVELOPMENT PROJECTS, CERTAIN HOUSING DEVELOPMENT PROJECTS, MANAGEMENT INFORMATION SERVICES FACILITIES, INDUSTRIAL FACILITIES PRODUCING COAL-BASED LIQUIDS USED TO PRODUCE SYNTHETIC FUELS, AND AEROSPACE INDUSTRIAL FACILITY INVESTMENTS."],"source_url":"https://code.wvlegislature.gov/11-13D-8/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:42Z","sha256":"25561ce6a650477f01982cd4ce3a64cfa7b60b1e0f25241582fa574f447edf53","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13d-7","next":"us-wv/w.-va.-code-11-13d-9"},"notice":"GroundRules: Original legal text. Not legal advice."}