{"data":{"id":"us-wv/w.-va.-code-11-13r-1","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13R-1","heading":"Short title.","body":"This article may be cited as the \"West Virginia Strategic Research and Development Tax Credit Act\".","path":["CHAPTER 11. TAXATION.","ARTICLE 13R. STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT."],"source_url":"https://code.wvlegislature.gov/11-13R-1/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:45Z","sha256":"5ecd9e7af62658f8babba1e2c2888eec68c2d4b6eecc6fb78023f9d5fc5a57ea","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13q-22","next":"us-wv/w.-va.-code-11-13r-2"},"notice":"GroundRules: Original legal text. Not legal advice."}