W. Va. Code R. § 110-13KK-14
Crimes and penalties
Each provision of the "West Virginia Tax Crimes and Penalties Act" set forth in W. Va. Code §11-9-1, et seq., applies to the tax credit allowed by §11-13KK-1, et seq., and this rule with like effect as if that act were applicable only to the tax credit set forth in W. Va. Code §11-13KK-1, et seq., and this rule and were set forth in extenso in W. Va. Code §11-13KK-1, et seq., and this rule.
Amendment history
7/1/2022
Source: view the official text
Nearby sections (25 sections)
- 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…
- 110-13KK-7 · Transfer of qualified investment to successors
- 110-13KK-8 · Identification of investment credit property
- 110-13KK-9 · Failure to keep records of investment credit property
- 110-13KK-10 · Interpretation and construction
- 110-13KK-11 · Burden of proof; application required; failure to make…
- 110-13KK-12 · Tax credit review and accountability
- 110-13KK-13 · General procedure and administration
- 110-13KK-14 · Crimes and penalties
- 110-13KK-15 · Severability
- 110-13KK-16 · Effective date
- 110-13X-1 · General
- 110-13X-2 · Definitions
- 110-13X-3 · Amount of Tax Credit
- 110-13X-4 · Requirements for Tax Credit; Application for Tax Credit
- 110-13X-5 · Application Receipt and Review
- 110-13X-6 · Forfeiture of credit
- 110-13X-7 · Uses of credit; transferability
- 110-13X-8 · Confidentiality
- 110-13X-9 · General Procedure and Administration
- 110-13X-10 · Effective date, elimination of film tax credits,…