West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13R-13
Expiration of tax credit
Official textcode.wvlegislature.gov
The Strategic Research and Development Tax Credit Act terminates on January 1, 2014, and no credit is available to any taxpayer for any qualified investment or expenditure made on or after that date. Taxpayers which have gained entitlement to the credit pursuant to qualified investment or expenditure prior to January 1, 2014, retain that entitlement and may apply the credit pursuant to the requirements and limitations of this article.
Source: view the official text
In this chapter (40 sections)
- 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…
- 11-13Q-19 · Business eligible for credit entitlements
- 11-13Q-20 · Tax credit review and accountability
- 11-13Q-21 · Effective date; election; notice of claim or election under…
- 11-13Q-22 · Credit available for taxpayers which do not satisfy the new…
- 11-13R-1 · Short title
- 11-13R-2 · Legislative finding and purpose
- 11-13R-3 · Definitions
- 11-13R-4 · Annual combined qualified research and development…
- 11-13R-5 · Amount of credit allowed
- 11-13R-6 · Application of credit
- 11-13R-7 · Forfeiture of unused tax credits; redetermination of credit…
- 11-13R-8 · Transfer of qualified research and development investment to…
- 11-13R-9 · Identification of investment credit property
- 11-13R-10 · Failure to keep records of qualified research and…
- 11-13R-11 · Tax credit review and accountability
- 11-13R-12 · Effective date
- 11-13R-13 · Expiration of tax credit
- 11-13S-1 · Short title
- 11-13S-2 · Legislative findings and purpose
- 11-13S-3 · Definitions
- 11-13S-4 · Amount of credit allowed for manufacturing investment
- 11-13S-5 · Qualified manufacturing investment
- 11-13S-6 · Forfeiture of unused tax credits; redetermination of credit…
- 11-13S-7 · Transfer of property purchased for manufacturing investment…
- 11-13S-8 · Identification of investment credit property
- 11-13S-9 · Failure to keep records of property purchased for…
- 11-13S-10 · Tax credit review and accountability
- 11-13T-1 · Legislative finding and purpose
- 11-13T-2 · Definitions
- 11-13T-3 · Eligibility for tax credits; creation of the credit
- 11-13T-4 · Amount of credit allowed
- 11-13T-5 · Unused credit; carryforward; credit forfeiture
- 11-13T-6 · Application of credit against health care provider tax;…
- 11-13T-7 · Computation and application of credit
- 11-13T-8 · Legislative rules
- 11-13T-9 · Burden of proof