West Virginia § 11-13R-13 Expiration of tax credit

West Virginia Statutes

§ 11-13R-13 — Expiration of tax credit

West Virginia § 11-13R-13

Ch. 11TAXATION

Art. 13RSTRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT

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Bluebook

W. Va. Code § 11-13R-13 (2026).

Text

The Strategic Research and Development Tax Credit Act terminates on January 1, 2014, and no credit is available to any taxpayer for any qualified investment or expenditure made on or after that date. Taxpayers which have gained entitlement to the credit pursuant to qualified investment or expenditure prior to January 1, 2014, retain that entitlement and may apply the credit pursuant to the requirements and limitations of this article.

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The Strategic Research and Development Tax Credit Act terminates on January 1, 2014, and no credit is available to any taxpayer for any qualified investment or expenditure made on or after that date. Taxpayers which have gained entitlement to the credit pursuant to qualified investment or expenditure prior to January 1, 2014, retain that entitlement and may apply the credit pursuant to the requirements and limitations of this article.