{"data":{"id":"us-wv/w.-va.-code-11-13s-2","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13S-2","heading":"Legislative findings and purpose.","body":"The Legislature finds that the encouragement of the location of new industry in this state, and the expansion, growth and revitalization of existing industrial facilities in this state is in the public interest and promotes the general welfare of the people of this state.","path":["CHAPTER 11. TAXATION.","ARTICLE 13S. MANUFACTURING INVESTMENT TAX CREDIT."],"source_url":"https://code.wvlegislature.gov/11-13S-2/","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":"57462996b7a0469ce523fa8911d606a2935d311c3c25add091fb578884a94564","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13s-1","next":"us-wv/w.-va.-code-11-13s-3"},"notice":"GroundRules: Original legal text. Not legal advice."}