West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13D-3E
Application of credit after June 30, 1993
Official textcode.wvlegislature.gov
Notwithstanding any other provision of this code to the contrary, for taxable years ending on and after July 1, 1993, the credits allowed under section three may not be applied to reduce the taxes imposed by articles fifteen and fifteen-a of this chapter: Provided, That this section shall not apply to credits allowed under subsection (g), section three of this article for qualified housing development projects existing in this state on or before July 1, 1992.
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In this chapter (40 sections)
- 11-13C-6 · Qualified investment
- 11-13C-7 · New jobs percentage
- 11-13C-7A · Small business credit
- 11-13C-8 · Forfeiture of unused tax credits; redetermination of credit…
- 11-13C-8A · Recapture of credit; recapture tax imposed
- 11-13C-9 · Transfer of qualified investment to successors
- 11-13C-10 · Identification of investment credit property
- 11-13C-11 · Failure to keep records of investment credit property
- 11-13C-12 · Interpretation and construction
- 11-13C-13 · Severability
- 11-13C-14 · Restrictions and limitations on credits allowed by this…
- 11-13C-15 · Continuing suspension of new credit entitlements,…
- 11-13C-16 · Termination of credit; effective date
- 11-13D-1 · Legislative findings and purpose
- 11-13D-2 · Definitions
- 11-13D-3 · Amount of credit allowed for industrial expansion or…
- 11-13D-3A · Application of credit after June 30, 1987
- 11-13D-3B · Application of credit after June 30, 1989
- 11-13D-3C · Amount of credit allowed and application of credit for…
- 11-13D-3D · Amount of credit allowed and application of credit for…
- 11-13D-3E · Application of credit after June 30, 1993
- 11-13D-3F · Amount of credit allowed and application of credit for…
- 11-13D-4 · Eligible investment for industrial expansion or…
- 11-13D-5 · Eligible investment for research and development
- 11-13D-5A · Eligible investment for qualified housing development…
- 11-13D-5B · Qualified investment for a management information services…
- 11-13D-6 · Forfeiture of unused tax credits, redetermination of credit…
- 11-13D-7 · Transfer of eligible investment to successors
- 11-13D-8 · Prior industrial expansion credit preserved
- 11-13D-9 · Severability
- 11-13D-10 · Termination of credit, exception for electricity producers,…
- 11-13E-1 · Legislative finding and purpose
- 11-13E-2 · Definitions
- 11-13E-3 · Amount of credit allowed for coal loading facilities
- 11-13E-3A · Application of credit after June 30, 1987
- 11-13E-3B · Application of credit after June 30, 1993
- 11-13E-4 · Eligible investment
- 11-13E-5 · Forfeiture of unused tax credits; redetermination of credit…
- 11-13E-6 · Transfer of eligible investment to successors
- 11-13E-7 · Severability