{"data":{"id":"us-wv/w.-va.-code-11-13kk-17","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13KK-17","heading":"Effective date.","body":"The credit allowed by this article is allowable for qualified investment property placed in service or use on or after July 1, 2021, subject to the rules contained in §11-13KK-1 et seq. of this code and rules promulgated by the Tax Commissioner pursuant to §29A-3-1 et seq. of this code.","path":["CHAPTER 11. TAXATION.","ARTICLE 13KK. WEST VIRGINIA TAX CREDIT FOR FEDERAL EXCISE TAX IMPOSED UPON SMALL ARMS AND AMMUNITION MANUFACTURERS."],"source_url":"https://code.wvlegislature.gov/11-13KK-17/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:50Z","sha256":"bf4b0471932ead8f946a20a625bdb612b6c5b7f1cb3494e882d1fc33019dd366","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13kk-16","next":"us-wv/w.-va.-code-11-13ll-1"},"notice":"GroundRules: Original legal text. Not legal advice."}