West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13-3D
Tax credit for industrial expansion and industrial revitalization, and eligible research and development projects
# (a)
There shall be allowed as a credit against the tax imposed by this article, the amount determined under article thirteen-d of this chapter, relating to tax credit for industrial expansion and industrial revitalization, and eligible research and development projects.
# (b)
The Tax Commissioner shall prescribe such regulations as he deems necessary to carry out the purposes of this section and article thirteen-d of this chapter.
# (c)
Any tax credit to which an industrial taxpayer became entitled under section three-c of this article, before its repeal, shall be fully and completely preserved under the provision of this section, as amended, as if this section were in effect, at the time the qualifying investment was made.
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In this chapter (40 sections)
- 11-13-2C · 11-13-2C
- 11-13-2D · Public service or utility business
- 11-13-2E · Business of gas storage; effective date
- 11-13-2F · Manufacturing or producing synthetic fuel from coal; rate…
- 11-13-2G · 11-13-2G
- 11-13-2H · 11-13-2H
- 11-13-2I · 11-13-2I
- 11-13-2J · 11-13-2J
- 11-13-2K · 11-13-2K
- 11-13-2L · 11-13-2L
- 11-13-2M · Business of generating or producing electric power;…
- 11-13-2N · Business of generating or producing or selling electric…
- 11-13-2O · Business of generating or producing or selling electricity…
- 11-13-2P · Credit against tax based on the taxable generating capacity…
- 11-13-2Q · Exemption from tax for certain merchant power plants
- 11-13-2R · Recomputation of taxable generating capacity of certain…
- 11-13-3 · Exemptions; annual exemption and periods thereof
- 11-13-3A · Deduction for contributions to an employee stock ownership…
- 11-13-3B · Definitions; reduction allowed in tax due; how computed
- 11-13-3C · Tax credit for business investment and jobs expansion
- 11-13-3D · Tax credit for industrial expansion and industrial…
- 11-13-3E · Tax credit for coal loading facilities; regulations
- 11-13-3F · Tax credit for reducing electric, natural gas or water…
- 11-13-3G · Tax credit for increased generation of electricity from coal
- 11-13-4 · Computation of tax; payment
- 11-13-5 · Return and remittance by taxpayer
- 11-13-6 · 11-13-6
- 11-13-7 · 11-13-7
- 11-13-8 · 11-13-8
- 11-13-8A · 11-13-8A
- 11-13-9 · Tax year
- 11-13-10 · Tax cumulative
- 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…