West Virginia § 5E-2-5 Elimination of credit; effective date

West Virginia Statutes

§ 5E-2-5 — Elimination of credit; effective date

West Virginia·Ch. 5E VENTURE CAPITAL COMPANY·Art. 2 WEST VIRGINIA VENTURE CAPITAL ACT

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 venture capital investment 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 venture capital investment 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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