Article 13BB - WEST VIRGINIA INNOVATIVE MINE SAFETY TECHNOLOGY TAX CREDIT ACT
- Section 11-13BB-1 - Short title
- Section 11-13BB-2 - Legislative findings and purpose
- Section 11-13BB-3 - Definitions
- Section 11-13BB-4 - List of approved innovative mine safety technology
- Section 11-13BB-5 - Amount of credit allowed
- Section 11-13BB-6 - Qualified investment
- Section 11-13BB-7 - Forfeiture of unused tax credits
- Section 11-13BB-8 - Transfer of certified eligible safety property to successors
- Section 11-13BB-9 - Identification of investment credit property
- Section 11-13BB-10 - Failure to keep records of certified eligible safety property
- Section 11-13BB-11 - Tax credit review and accountability
- Section 11-13BB-12 - Disclosure of tax credits
- Section 11-13BB-13 - Rules
- Section 11-13BB-14 - Termination