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

W. Va. Code § 11-23-17A

(Effective July 1, 1987) Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities

Official textcode.wvlegislature.gov

# (a)

There shall be allowed as a credit against the tax imposed by this article for the taxable year the amount determined under articles thirteen-c, thirteen-d and thirteen-e of this chapter relating respectively to:

# (1)

The tax credit for business investment and jobs expansion;

# (2)

The tax credit for industrial expansion and revitalization and eligible research and development projects; and

# (3)

The tax credit for coal loading facilities.

# (b)

The Tax Commissioner shall prescribe such regulations as he deems necessary to carry out the purposes of this section and articles thirteen-c, thirteen-d and thirteen-e of this chapter.

# (c)

This provision shall take effect on July 1, 1987.

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In this chapter (40 sections)
  1. 11-23-2 · Short title; arrangement of sections or portions thereof
  2. 11-23-3 · Meaning of terms; specific terms defined
  3. 11-23-3A · Meaning of terms; general rule
  4. 11-23-4 · Tax base determined
  5. 11-23-5 · Apportionment of tax base
  6. 11-23-5A · Special apportionment rules - financial organizations
  7. 11-23-5B · 11-23-5B
  8. 11-23-6 · Imposition of tax; change in rate of tax
  9. 11-23-7 · Persons and other organizations exempt from tax
  10. 11-23-8 · Accounting periods and methods of accounting
  11. 11-23-9 · Annual returns
  12. 11-23-9A · Method of filing for business taxes
  13. 11-23-10 · Extension of time for filing returns
  14. 11-23-11 · Time and place for paying tax shown on returns
  15. 11-23-12 · Extensions of time for paying tax
  16. 11-23-13 · Declaration and payment of estimated tax
  17. 11-23-14 · Requirements concerning returns, notices, records and…
  18. 11-23-15 · Signing of returns and other documents
  19. 11-23-16 · Place for filing returns or other documents
  20. 11-23-17 · Credits against tax; expiration of credits
  21. 11-23-17A · (Effective July 1, 1987) Tax credit for business investment…
  22. 11-23-17B · Application of tax credits
  23. 11-23-18 · Tax under this article in addition to all other taxes
  24. 11-23-19 · Records
  25. 11-23-20 · Criminal penalties
  26. 11-23-21 · General procedure and administration
  27. 11-23-22 · Severability
  28. 11-23-23 · Information return and due date thereof; penalty for failure…
  29. 11-23-24 · 11-23-24
  30. 11-23-24A · Tax credit for value-added products from raw agricultural…
  31. 11-23-25 · Credit for consumers sales and service tax and use tax paid
  32. 11-23-26 · Effective date
  33. 11-23-27 · Credit for franchise tax paid to another state
  34. 11-23-28 · Notice of business activities report
  35. 11-23-29 · 11-23-29
  36. 11-23-30 · 11-23-30
  37. 11-23-31 · 11-23-31
  38. 11-23-32 · 11-23-32
  39. 11-23-33 · 11-23-33
  40. 11-23-34 · 11-23-34
Full table of contents →