Article 13J - NEIGHBORHOOD INVESTMENT PROGRAM
- Section 11-13J-1 - Short title
- Section 11-13J-2 - Legislative finding and purpose
- Section 11-13J-3 - Definitions
- Section 11-13J-4 - Eligibility for tax credits; creation of neighborhood investment fund; certification of project plans by the West Virginia Development Office
- Section 11-13J-4a - Neighborhood Investment Program Advisory Board
- Section 11-13J-5 - Amount of credit allowed
- Section 11-13J-6 - Application of annual credit allowance
- Section 11-13J-7 - Assertion of the tax credit against tax
- Section 11-13J-8 - Total maximum aggregate tax credit amount
- Section 11-13J-9 - Credit recapture; interest; penalties; additions to tax; statute of limitations
- Section 11-13J-10 - Public information relating to tax credit
- Section 11-13J-11 - Audits and examinations; information sharing
- Section 11-13J-12 - Program evaluation; expiration of credit; preservation of entitlement