West Virginia Statutes

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

West Virginia·Ch. 5E VENTURE CAPITAL COMPANY·Art. 1 WEST VIRGINIA CAPITAL COMPANY ACT
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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