Short title

Official textcode.wvlegislature.gov

This article shall be known and cited as the "Natural Gas Industry Jobs Retention Act".

Source: view the official text

In this chapter (40 sections)

11-13I-3 · Application of credit; limitation of credit; tax…
11-13J-1 · Short title
11-13J-2 · Legislative finding and purpose
11-13J-3 · Definitions
11-13J-4 · Eligibility for tax credits; creation of neighborhood…
11-13J-4A · Neighborhood Investment Program Advisory Board
11-13J-5 · Amount of credit allowed
11-13J-6 · Application of annual credit allowance
11-13J-7 · Assertion of the tax credit against tax
11-13J-8 · Total maximum aggregate tax credit amount
11-13J-9 · Credit recapture; interest; penalties; additions to tax;…
11-13J-10 · Public information relating to tax credit
11-13J-11 · Audits and examinations; information sharing
11-13J-12 · Program evaluation; expiration of credit; preservation of…
11-13K-1 · Findings and purpose
11-13K-2 · Definitions
11-13K-3 · Amount of credit
11-13K-4 · Proration of credit
11-13K-5 · Legislative rules
11-13K-6 · Effective date
11-13L-1 · Short title
11-13L-2 · Definitions
11-13L-3 · Eligibility for tax credits; creation of the credit
11-13L-4 · Amount of credit allowed
11-13L-5 · Application of annual credit allowance
11-13L-6 · Annual computation of the number of jobs held by qualified…
11-13L-7 · Availability of credit to successors
11-13L-8 · Credit recapture; interest; penalties; additions to tax;…
11-13L-9 · Effective date
11-13M-1 · Legislative purpose
11-13M-2 · Definitions
11-13M-3 · Eligibility for tax credits; creation of the credit
11-13M-4 · Amount of credit allowed; expiration of the credit
11-13M-5 · Application of annual credit allowance
11-13M-6 · Proration of credit among partners, members of limited…
11-13M-7 · Annual computation of the number of new jobs held by…
11-13M-8 · Availability of credit to successors
11-13M-9 · Credit recapture; interest; penalties; additions to tax;…
11-13M-10 · Administrative rules
11-13M-11 · Construction of article

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