Statutes, codes, and regulations
West Virginia Code
Chapter 11 - TAXATION
Article 13D - TAX CREDITS FOR INDUSTRIAL EXPANSION AND REVITALIZATION, RESEARCH AND DEVELOPMENT PROJECTS, CERTAIN HOUSING DEVELOPMENT PROJECTS, MANAGEMENT INFORMATION SERVICES FACILITIES, INDUSTRIAL FACILITIES PRODUCING COAL-BASED LIQUIDS USED TO PRODUCE SYNTHETIC FUELS, AND AEROSPACE INDUSTRIAL FACILITY INVESTMENTS
Section 11-13D-8 - Prior industrial expansion credit preserved

W. Va. Code § 11-13D-8

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Current through 2024 First Special Session
Section 11-13D-8 - Prior industrial expansion credit preserved

Any tax credit which an industrial taxpayer was legally entitled to claim under article thirteen-c of this chapter prior to its repeal effective the first day of March, one thousand nine hundred eighty-five, shall be fully and completely preserved under the provisions of this article for the remainder of the ten-year credit period that was then in existence under said article thirteen-c.

W. Va. Code § 11-13D-8