West Virginia § 5E-1-23 Elimination of credit; effective date

West Virginia Statutes

§ 5E-1-23 — Elimination of credit; effective date

West Virginia § 5E-1-23

Ch. 5EVENTURE CAPITAL COMPANY

Art. 1WEST VIRGINIA CAPITAL COMPANY ACT

This text of West Virginia § 5E-1-23 (Elimination of credit; 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 § 5E-1-23 (2026).

Text

Notwithstanding any other provision of this article to the contrary, no entitlement to any tax credit under this article shall result from, and no tax credit shall be available to, any taxpayer for any investment in a West Virginia capital company made after December 31, 2006: Provided, That the provisions of this article shall continue to apply to the investments for which tax credits were authorized and allocated pursuant to the provisions of this article in effect prior to January 1, 2007.

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Notwithstanding any other provision of this article to the contrary, no entitlement to any tax credit under this article shall result from, and no tax credit shall be available to, any taxpayer for any investment in a West Virginia capital company made after December 31, 2006: Provided, That the provisions of this article shall continue to apply to the investments for which tax credits were authorized and allocated pursuant to the provisions of this article in effect prior to January 1, 2007.