West Virginia § 11-13U-10 Effective date; expiration of credit

West Virginia Statutes

§ 11-13U-10 — Effective date; expiration of credit

West Virginia § 11-13U-10

Ch. 11TAXATION

Art. 13UHIGH-GROWTH BUSINESS INVESTMENT TAX CREDIT

This text of West Virginia § 11-13U-10 (Effective date; expiration of credit) 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 § 11-13U-10 (2026).

Text

The provisions of this article become effective on July 1, 2005, and apply only to qualified investment made on or after that date: Provided, That no entitlement to the tax credit shall result from any qualified investment made after June 30, 2008: Provided, however, That unless sooner terminated by law, the high growth business investment tax credit act will terminate on July 1, 2008. Taxpayers who have gained entitlement to the tax credit pursuant to qualified investment prior to the earlier of July 1, 2008, or termination of the tax credit prior to that date shall retain that entitlement and apply the credit in due course pursuant to the requirements and limitations of this article.

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The provisions of this article become effective on July 1, 2005, and apply only to qualified investment made on or after that date: Provided, That no entitlement to the tax credit shall result from any qualified investment made after June 30, 2008: Provided, however, That unless sooner terminated by law, the high growth business investment tax credit act will terminate on July 1, 2008. Taxpayers who have gained entitlement to the tax credit pursuant to qualified investment prior to the earlier of July 1, 2008, or termination of the tax credit prior to that date shall retain that entitlement and apply the credit in due course pursuant to the requirements and limitations of this article.