West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13C - Business Investment And Jobs Expansion Tax Credit, Corporation Headquarters Relocation Tax Credit, Sma
- Section 110-13C-1 - General
- Section 110-13C-2 - Overview of the credit
- Section 110-13C-3 - Definitions
- Section 110-13C-4 - Amount of credit allowed - when investment is placed in service -time period over which investment can be placed in service
- Section 110-13C-4a - Credit allowed for locating corporate head quarters in this State
- Section 110-13C-4b - Credit allowable for certified projects
- Section 110-13C-5 - Application of annual credit allowance
- Section 110-13C-6 - Qualified investment
- Section 110-13C-7 - New jobs percentage
- Section 110-13C-7a - Small business credit
- Section 110-13C-8 - Forfeiture of unused tax credits; redetermination of credit allowed
- Section 110-13C-9 - Transfer of qualified investment to successors
- Section 110-13C-10 - Identification of investment credit property
- Section 110-13C-11 - Failure to keep records of investment credit property
- Section 110-13C-12 - Interpretation and construction
- Section 110-13C-13 - Severability
- Section 110-13C-14 - Restrictions and limitations on credits allowed by W. Va. Code '11-13C et seq
- Section 110-13C-15 - Definition of controlled group of corporations
- Section 110-13C-15A - Excluded stock
- Section 110-13C-15B - Rules for determining stock ownership
- Section 110-13C-15C - Franchised corporations
Current through Register Vol. XLI, No. 38, September 20, 2024
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