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West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-13Q-1

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Official textcode.wvlegislature.gov

This article may be cited as the "West Virginia Economic Opportunity Tax Credit Act".

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In this chapter (40 sections)
  1. 11-13O-4 · Amount of credit allowed; expiration of the credit
  2. 11-13O-5 · Application of annual credit allowance
  3. 11-13O-6 · Proration of credit among partners, members of limited…
  4. 11-13O-7 · Annual computation of the number of new jobs held by…
  5. 11-13O-8 · Availability of credit to successors
  6. 11-13O-9 · Credit recapture; interest; penalties; additions to tax;…
  7. 11-13O-10 · Administrative rules
  8. 11-13O-11 · Construction of article
  9. 11-13O-12 · Effective date
  10. 11-13P-1 · Legislative finding and purpose
  11. 11-13P-2 · Definitions
  12. 11-13P-3 · Eligibility for tax credits; creation of the credit
  13. 11-13P-4 · Amount of credit allowed
  14. 11-13P-5 · Excess credit forfeited
  15. 11-13P-6 · Application of credit; schedules; estimated taxes
  16. 11-13P-7 · Computation and application of credit
  17. 11-13P-8 · Legislative rules
  18. 11-13P-9 · Construction of article; burden of proof
  19. 11-13P-10 · Effective date
  20. 11-13P-11 · Termination of tax credit
  21. 11-13Q-1 · Short title
  22. 11-13Q-2 · Legislative finding and purpose
  23. 11-13Q-3 · Definitions
  24. 11-13Q-4 · Amount of credit allowed
  25. 11-13Q-5 · Credit allowed for locating corporate headquarters in this…
  26. 11-13Q-6 · Credit allowable for certified projects
  27. 11-13Q-7 · Application of annual credit allowance
  28. 11-13Q-8 · Qualified investment
  29. 11-13Q-9 · New jobs percentage
  30. 11-13Q-10 · Credit for small business
  31. 11-13Q-10A · Credit allowed for specified high technology manufacturers
  32. 11-13Q-11 · Forfeiture of unused tax credits; redetermination of credit…
  33. 11-13Q-12 · Recapture of credit; recapture tax imposed
  34. 11-13Q-13 · Transfer of qualified investment to successors
  35. 11-13Q-14 · Identification of investment credit property
  36. 11-13Q-15 · Failure to keep records of investment credit property
  37. 11-13Q-16 · Interpretation and construction
  38. 11-13Q-17 · Severability
  39. 11-13Q-18 · Burden of proof; application required; failure to make…
  40. 11-13Q-19 · Business eligible for credit entitlements
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