West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13D-8
Prior industrial expansion credit preserved
Official textcode.wvlegislature.gov
Any tax credit which an industrial taxpayer was legally entitled to claim under article thirteen-c of this chapter prior to its repeal effective March 1, 1985, shall be fully and completely preserved under the provisions of this article for the remainder of the ten-year credit period that was then in existence under said article thirteen-c.
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In this chapter (40 sections)
- 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
- 11-13F-1 · Legislative Purpose
- 11-13F-2 · Definitions
- 11-13F-3 · Amount of credit
- 11-13F-4 · When credit may be taken
- 11-13F-5 · Application of credit
- 11-13G-1 · Legislative purpose
- 11-13G-2 · Definitions
- 11-13G-3 · Amount of credit