Article 13Y - THE WEST VIRGINIA MANUFACTURING PROPERTY TAX ADJUSTMENT ACT
- Section 11-13Y-1 - Short title
- Section 11-13Y-2 - Definitions
- Section 11-13Y-3 - Eligibility for tax credits; creation of the credit
- Section 11-13Y-4 - Amount of credit allowed
- Section 11-13Y-5 - Application of annual credit allowance
- Section 11-13Y-6 - Availability of credit to successors
- Section 11-13Y-7 - Credit recapture; interest; penalties; additions to tax; statute of limitations
- Section 11-13Y-8 - Report on credit
- Section 11-13Y-9 - Effective date