Article 13KK - WEST VIRGINIA TAX CREDIT FOR FEDERAL EXCISE TAX IMPOSED UPON SMALL ARMS AND AMMUNITION MANUFACTURERS.
- Section 11-13KK-1 - Legislative finding and purpose
- Section 11-13KK-2 - Definitions
- Section 11-13KK-3 - Amount of credit allowed
- Section 11-13KK-4 - Application of annual credit allowance
- Section 11-13KK-5 - Qualified investment
- Section 11-13KK-6 - Forfeiture of unused tax credits; redetermination of credit allowed
- Section 11-13KK-7 - Transfer of qualified investment to successors
- Section 11-13KK-8 - Identification of investment credit property
- Section 11-13KK-9 - Failure to keep records of investment credit property
- Section 11-13KK-10 - Interpretation and construction
- Section 11-13KK-11 - Burden of proof; application required; failure to make timely application
- Section 11-13KK-12 - Tax credit review and accountability
- Section 11-13KK-13 - Rules
- Section 11-13KK-14 - General procedure and administration
- Section 11-13KK-15 - Crimes and penalties
- Section 11-13KK-16 - Severability
- Section 11-13KK-17 - Effective date