West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13U-2
Legislative finding and purpose
Official textcode.wvlegislature.gov
The Legislature finds the encouragement of investment in potentially high-growth research and development businesses in this state is in the public interest and promotes economic growth and development for the people of this state. In order to encourage investment in start-up, growth-oriented, research and development businesses in this state and thereby increase employment and economic development, there is hereby provided a high-growth business investment tax credit.
Source: view the official text
In this chapter (40 sections)
- 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
- 11-13U-1 · Short title
- 11-13U-2 · Legislative finding and purpose
- 11-13U-3 · Definitions
- 11-13U-4 · High-growth business investment tax credit
- 11-13U-5 · Restrictions on investment
- 11-13U-6 · Penalty
- 11-13U-7 · Disclosure of tax credits
- 11-13U-8 · Tax credit review and accountability
- 11-13U-9 · Rules
- 11-13U-10 · Effective date; expiration of credit
- 11-13V-1 · Short title
- 11-13V-2 · Legislative intent and findings
- 11-13V-3 · Definitions
- 11-13V-4 · Imposition of tax
- 11-13V-4A · Coalbed methane
- 11-13V-5 · Accounting periods and methods of accounting
- 11-13V-6 · Time for filing annual returns and other documents
- 11-13V-7 · Periodic installment payments of taxes imposed by this…
- 11-13V-8 · Extension of time for filing returns
- 11-13V-9 · Extension of time for paying tax
- 11-13V-10 · Place for filing returns or other documents