{"data":{"id":"us-wv/w.-va.-code-11-13m-12","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13M-12","heading":"Effective date.","body":"This article shall be effective for taxable years beginning on or after July 1, 1997.","path":["CHAPTER 11. TAXATION.","ARTICLE 13M. TAX CREDIT FOR NEW VALUE-ADDED WOOD MANUFACTURING OPERATIONS."],"source_url":"https://code.wvlegislature.gov/11-13M-12/","current_through":"as of 2026-10-13; contains at least the enactments of the 2026 Regular Session (newest effective date 2027-07-01)","vintage":"","retrieved_at":"2026-10-18T02:55:50Z","sha256":"88ad4c52d9a53c72e4ca44b004046f10f07b01cc62593fec5253cc385aa4fda6","source_id":"us-wv","stale":false,"prev":"us-wv/w.-va.-code-11-13m-11","next":"us-wv/w.-va.-code-11-13n-1"},"notice":"GroundRules: Original legal text. Not legal advice."}