West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13P-11
Termination of tax credit
Official textcode.wvlegislature.gov
No credit shall be allowed under this article for any taxable year ending after December 31, 2004.
Source: view the official text
In this chapter (40 sections)
- 11-13O-3 · Eligibility for tax credits; creation of the credit
- 11-13O-4 · Amount of credit allowed; expiration of the credit
- 11-13O-5 · Application of annual credit allowance
- 11-13O-6 · Proration of credit among partners, members of limited…
- 11-13O-7 · Annual computation of the number of new jobs held by…
- 11-13O-8 · Availability of credit to successors
- 11-13O-9 · Credit recapture; interest; penalties; additions to tax;…
- 11-13O-10 · Administrative rules
- 11-13O-11 · Construction of article
- 11-13O-12 · Effective date
- 11-13P-1 · Legislative finding and purpose
- 11-13P-2 · Definitions
- 11-13P-3 · Eligibility for tax credits; creation of the credit
- 11-13P-4 · Amount of credit allowed
- 11-13P-5 · Excess credit forfeited
- 11-13P-6 · Application of credit; schedules; estimated taxes
- 11-13P-7 · Computation and application of credit
- 11-13P-8 · Legislative rules
- 11-13P-9 · Construction of article; burden of proof
- 11-13P-10 · Effective date
- 11-13P-11 · Termination of tax credit
- 11-13Q-1 · Short title
- 11-13Q-2 · Legislative finding and purpose
- 11-13Q-3 · Definitions
- 11-13Q-4 · Amount of credit allowed
- 11-13Q-5 · Credit allowed for locating corporate headquarters in this…
- 11-13Q-6 · Credit allowable for certified projects
- 11-13Q-7 · Application of annual credit allowance
- 11-13Q-8 · Qualified investment
- 11-13Q-9 · New jobs percentage
- 11-13Q-10 · Credit for small business
- 11-13Q-10A · Credit allowed for specified high technology manufacturers
- 11-13Q-11 · Forfeiture of unused tax credits; redetermination of credit…
- 11-13Q-12 · Recapture of credit; recapture tax imposed
- 11-13Q-13 · Transfer of qualified investment to successors
- 11-13Q-14 · Identification of investment credit property
- 11-13Q-15 · Failure to keep records of investment credit property
- 11-13Q-16 · Interpretation and construction
- 11-13Q-17 · Severability
- 11-13Q-18 · Burden of proof; application required; failure to make…