West Virginia Statutes

§ 5E-1-9 — Recaptures; unqualified investments

West Virginia § 5E-1-9
JurisdictionWest Virginia
Ch. 5EVENTURE CAPITAL COMPANY
Art. 1WEST VIRGINIA CAPITAL COMPANY ACT

This text of West Virginia § 5E-1-9 (Recaptures; unqualified investments) 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-1-9 (2026).

Text

A taxpayer receiving a credit hereunder is not subject to a recapture provision for any credit claimed by the taxpayer but the company is subject to the civil penalty provided for in subsection (e), section twelve of this article.

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Legislative History

1991 Reg. Sess., HB2837; 1986 Reg. Sess., SB403

Nearby Sections

15
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Bluebook (online)
West Virginia § 5E-1-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/5E/5E-1-9.