W. Va. Code § 11-13AA-12
Current through 2024 First Special Session
The provisions of this article retroactively become effective on January 1, 2011, and apply only to a patent developed in this state in tax years beginning on or after January 1, 2011, and to a patent purchased, leased or licensed for use on or after that date for direct use in the taxpayer's manufacturing process or product in this state.
W. Va. Code § 11-13AA-12