West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13KK - West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers
- Section 110-13KK-1 - General
- Section 110-13KK-2 - Definitions
- Section 110-13KK-3 - The amount of credit
- Section 110-13KK-4 - Application of the credit
- Section 110-13KK-5 - Qualified investment
- Section 110-13KK-6 - Forfeiture of unused tax credits; redetermination of credit allowed
- Section 110-13KK-7 - Transfer of qualified investment to successors
- Section 110-13KK-8 - Identification of investment credit property
- Section 110-13KK-9 - Failure to keep records of investment credit property
- Section 110-13KK-10 - Interpretation and construction
- Section 110-13KK-11 - Burden of proof; application required; failure to make timely application
- Section 110-13KK-12 - Tax credit review and accountability
- Section 110-13KK-13 - General procedure and administration
- Section 110-13KK-14 - Crimes and penalties
- Section 110-13KK-15 - Severability
- Section 110-13KK-16 - Effective date
Current through Register Vol. XLI, No. 38, September 20, 2024
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