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West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-13C-2

Legislative finding and purpose

Official textcode.wvlegislature.gov

The Legislature finds that the encouragement of economic growth and development in this state is in the public interest and promotes the general welfare of the people of this state. In order to encourage capital investment in businesses in this state and thereby increase employment and economic development, there is hereby provided a business investment and jobs expansion tax credit.

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In this chapter (40 sections)
  1. 11-13B-2 · 11-13B-2
  2. 11-13B-3 · 11-13B-3
  3. 11-13B-4 · 11-13B-4
  4. 11-13B-5 · 11-13B-5
  5. 11-13B-6 · 11-13B-6
  6. 11-13B-7 · 11-13B-7
  7. 11-13B-8 · 11-13B-8
  8. 11-13B-9 · 11-13B-9
  9. 11-13B-10 · 11-13B-10
  10. 11-13B-10A · 11-13B-10A
  11. 11-13B-11 · 11-13B-11
  12. 11-13B-12 · 11-13B-12
  13. 11-13B-13 · 11-13B-13
  14. 11-13B-14 · 11-13B-14
  15. 11-13B-15 · 11-13B-15
  16. 11-13B-16 · 11-13B-16
  17. 11-13B-17 · 11-13B-17
  18. 11-13B-18 · 11-13B-18
  19. 11-13B-19 · 11-13B-19
  20. 11-13C-1 · Short title
  21. 11-13C-2 · Legislative finding and purpose
  22. 11-13C-3 · Definitions
  23. 11-13C-4 · Amount of credit allowed
  24. 11-13C-4A · Credit allowed for locating corporate headquarters in this…
  25. 11-13C-4B · Credit allowable for certified projects
  26. 11-13C-5 · Application of annual credit allowance
  27. 11-13C-6 · Qualified investment
  28. 11-13C-7 · New jobs percentage
  29. 11-13C-7A · Small business credit
  30. 11-13C-8 · Forfeiture of unused tax credits; redetermination of credit…
  31. 11-13C-8A · Recapture of credit; recapture tax imposed
  32. 11-13C-9 · Transfer of qualified investment to successors
  33. 11-13C-10 · Identification of investment credit property
  34. 11-13C-11 · Failure to keep records of investment credit property
  35. 11-13C-12 · Interpretation and construction
  36. 11-13C-13 · Severability
  37. 11-13C-14 · Restrictions and limitations on credits allowed by this…
  38. 11-13C-15 · Continuing suspension of new credit entitlements,…
  39. 11-13C-16 · Termination of credit; effective date
  40. 11-13D-1 · Legislative findings and purpose
Full table of contents →