Article 2L - BUILD WV ACT.
- Section 5B-2L-1 - Short title
- Section 5B-2L-2 - Legislative findings and purpose
- Section 5B-2L-3 - Definitions
- Section 5B-2L-4 - Rule-making
- Section 5B-2L-5 - Application of the west virginia tax procedure and administration act and west virginia tax crimes and penalties act
- Section 5B-2L-6 - Effective date, expiration date and required reporting
- Section 5B-2L-7 - Consumers sales and service tax and use tax exemption for construction contractors
- Section 5B-2L-8 - Municipal authority to exempt business and occupation tax
- Section 5B-2L-9 - Eligibility for property value adjustment tax credit
- Section 5B-2L-10 - Amount of property value adjustment tax credit allowed
- Section 5B-2L-11 - Application of annual credit allowance
- Section 5B-2L-12 - Property value adjustment tax credit entitlement is retained by eligible taxpayers that have developed project property, transfer of credit to transferees of project property is prohibited
- Section 5B-2L-13 - Credit recapture; interest; penalties; additions to tax; statute of limitations
- Section 5B-2L-14 - Designation of a certified district
- Section 5B-2L-15 - Project administration and certification
- Section 5B-2L-16 - Project application; evaluation standards; approval of projects
- Section 5B-2L-17 - Agreement between department of economic development and approved company or approved group of multiple party project participants