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  2. U.S. State Codes
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  4. West-Virginia
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  6. Chapter 11. Taxation
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  8. Article 13Q. Economic Opportunity Tax Credit


Article 13Q. Economic Opportunity Tax Credit


  • §11-13Q-1. Short Title
  • §11-13Q-2. Legislative Finding and Purpose
  • §11-13Q-3. Definitions
  • §11-13Q-4. Amount of Credit Allowed
  • §11-13Q-5. Credit Allowed for Locating Corporate Headquarters in This State
  • §11-13Q-6. Credit Allowable for Certified Projects
  • §11-13Q-7. Application of Annual Credit Allowance
  • §11-13Q-8. Qualified Investment
  • §11-13Q-9. New Jobs Percentage
  • §11-13Q-10. Credit for Small Business
  • §11-13Q-10a. Credit Allowed for Specified High Technology Manufacturers
  • §11-13Q-11. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
  • §11-13Q-12. Recapture of Credit; Recapture Tax Imposed
  • §11-13Q-13. Transfer of Qualified Investment to Successors
  • §11-13Q-14. Identification of Investment Credit Property
  • §11-13Q-15. Failure to Keep Records of Investment Credit Property
  • §11-13Q-16. Interpretation and Construction
  • §11-13Q-17. Severability
  • §11-13Q-18. Burden of Proof; Application Required; Failure to Make Timely Application
  • §11-13Q-19. Business Eligible for Credit Entitlements
  • §11-13Q-20. Tax Credit Review and Accountability
  • §11-13Q-21. Effective Date; Election; Notice of Claim or Election Under Transition Rules
  • §11-13Q-22. Credit Available for Taxpayers Which Do Not Satisfy the New Jobs Percentage Requirement
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