Tax credit for coal coking facilities; regulations

# (a)

Effective July 1, 1987, notwithstanding any provisions of this code to the contrary, any company granted a reduced rate loan pursuant to section seven, article two, chapter five-b of this code shall be allowed a credit against the tax imposed by this article for a period of five years from the date the reduced rate loan is issued.

# (b)

The Tax Commissioner may prescribe such regulations as may be necessary to carry out the purposes of this section.

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In this chapter (40 sections)

11-13-11 · 11-13-11
11-13-12 · 11-13-12
11-13-13 · Receivership or insolvency proceedings
11-13-14 · 11-13-14
11-13-15 · 11-13-15
11-13-16 · 11-13-16
11-13-16A · 11-13-16A
11-13-17 · Priority in distribution in receivership, etc.; personal…
11-13-18 · Agents for collection of delinquent taxes
11-13-19 · Certificate to clerk of county court of assessment of taxes
11-13-20 · 11-13-20
11-13-21 · 11-13-21
11-13-22 · 11-13-22
11-13-23 · 11-13-23
11-13-24 · 11-13-24
11-13-25 · Cities, towns or villages restricted from imposing…
11-13-26 · Severability
11-13-27 · General procedure and administration
11-13-28 · Effective date; transition rules
11-13-29 · Tax commissioner to furnish comparative study reports to…
11-13-30 · Tax credit for coal coking facilities; regulations
11-13-31 · Credit for consumers sales and service tax and use tax paid
11-13A-1 · Short title; arrangement and classification
11-13A-2 · Definitions
11-13A-3 · Imposition of tax on privilege of severing coal, limestone…
11-13A-3A · Imposition of tax on privilege of severing natural gas or…
11-13A-3B · Imposition of tax on privilege of severing timber
11-13A-3C · Imposition of tax on privilege of severing other natural…
11-13A-3D · Imposition of tax on privilege of severing coalbed methane
11-13A-3E · Imposition of tax on privilege of extracting and recovering…
11-13A-4 · Treatment processes as production
11-13A-5 · Oil and gas operating unit
11-13A-5A · Dedication of ten percent of oil and gas severance tax for…
11-13A-5B · Creation and cessation of West Virginia Future Fund;…
11-13A-6 · Additional tax on the severance, extraction and production…
11-13A-6A · Reallocation and dedication of percentage of severance tax…
11-13A-6B · Severance tax on coal extracted incident to highway…
11-13A-7 · Accounting periods and methods of accounting
11-13A-8 · Time for filing annual returns and other documents
11-13A-9 · Periodic installment payments of taxes imposed by sections…

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