W. Va. Code R. § 110-13II-2
Definitions
General Rule. -- This rule incorporates by reference the definitions in W. Va. Code § 11-13II-2 (HB 4558). Other terms used in this rule are defined as provided in W. Va. Code § 11-10-1, et seq., § 11-21-1 et seq., and § 11-24-1 et seq.
Amendment history
4/28/2026
Source: view the official text
Nearby sections (25 sections)
- 110-13GG-7 · Forfeiture of Unused Tax Credits; redetermination of…
- 110-13GG-8 · Recapture of Credit; recapture tax imposed
- 110-13GG-9 · Transfer of Qualified Investment to Successors
- 110-13GG-10 · Identification of Investment Credit Property
- 110-13GG-11 · Failure to Keep Records of Investment Credit Property
- 110-13GG-12 · Interpretation and Construction
- 110-13GG-13 · Burden of Proof; application required; failure to make…
- 110-13GG-14 · Tax Credit Review and Accountability
- 110-13GG-15 · General Procedure and Administration
- 110-13GG-16 · Crimes and Penalties
- 110-13GG-17 · Severability
- 110-13II-1 · General
- 110-13II-2 · Definitions
- 110-13II-3 · Applying Approved High-Wage Growth Business Tax Credits
- 110-13II-4 · False certification
- 110-13J-1 · General
- 110-13J-2 · Definitions
- 110-13J-3 · Description of the Credit
- 110-13J-4 · General Procedure and Administration
- 110-13KK-1 · General
- 110-13KK-2 · Definitions
- 110-13KK-3 · The amount of credit
- 110-13KK-4 · Application of the credit
- 110-13KK-5 · Qualified investment
- 110-13KK-6 · Forfeiture of unused tax credits; redetermination of…