West Virginia § 11-13R-12 Effective date

West Virginia Statutes

§ 11-13R-12 — Effective date

West Virginia § 11-13R-12

Ch. 11TAXATION

Art. 13RSTRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT

This text of West Virginia § 11-13R-12 (Effective date) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-13R-12 (2026).

Text

The provisions of this article become effective on January 1, 2003, and apply only to qualified investment made on or after that date, except that the amendments to this article enacted in two thousand four shall become effective for taxable years beginning on or after July 1, 2004, and apply only to unused credit attributable to qualified investment made on or after that date and prior to January 1, 2008.

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The provisions of this article become effective on January 1, 2003, and apply only to qualified investment made on or after that date, except that the amendments to this article enacted in two thousand four shall become effective for taxable years beginning on or after July 1, 2004, and apply only to unused credit attributable to qualified investment made on or after that date and prior to January 1, 2008.