{"data":{"id":"us-wv/w.-va.-code-5e-1-9","jurisdiction":"us-wv","citation":"W. Va. Code § 5E-1-9","heading":"Recaptures; unqualified investments.","body":"A taxpayer receiving a credit hereunder is not subject to a recapture provision for any credit claimed by the taxpayer but the company is subject to the civil penalty provided for in subsection (e), section twelve of this article.","path":["CHAPTER 5E. VENTURE CAPITAL COMPANY.","ARTICLE 1. WEST VIRGINIA CAPITAL COMPANY ACT."],"source_url":"https://code.wvlegislature.gov/5E-1-9/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:20:14Z","sha256":"111a93534abf6788b6647cc7de2db5136ed1bc40c5d65135c8025ad14656b9e8","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-5e-1-8","next":"us-wv/w.-va.-code-5e-1-10"},"notice":"GroundRules: Original legal text. Not legal advice."}