West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13E-3B
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.
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In this chapter (40 sections)
- 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
- 11-13G-4 · When credit may be taken
- 11-13G-5 · Application of credit
- 11-13H-1 · 11-13H-1
- 11-13H-2 · 11-13H-2
- 11-13H-3 · 11-13H-3
- 11-13H-4 · 11-13H-4
- 11-13I-1 · Legislative purpose