West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13GG - Downstream Natural Gas Manufacturing Investment Tax Credit
- Section 110-13GG-1 - General
- Section 110-13GG-2 - General
- Section 110-13GG-3 - The amount of credit
- Section 110-13GG-4 - Application of the credit
- Section 110-13GG-5 - Qualified investment
- Section 110-13GG-6 - New jobs percentage
- Section 110-13GG-7 - Forfeiture of unused tax credits; redetermination of credit allowed
- Section 110-13GG-8 - Recapture of credit; recapture tax imposed
- Section 110-13GG-9 - Transfer of qualified investment to successors
- Section 110-13GG-10 - Identification of investment credit property
- Section 110-13GG-11 - Failure to keep records of investment credit property
- Section 110-13GG-12 - Interpretation and construction
- Section 110-13GG-13 - Burden of proof; application required; failure to make timely application
- Section 110-13GG-14 - Tax credit review and accountability
- Section 110-13GG-15 - General procedure and administration
- Section 110-13GG-16 - Crimes and penalties
- Section 110-13GG-17 - Severability
Current through Register Vol. XLI, No. 38, September 20, 2024
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