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West Virginia Code Chapter 11. Taxation § 11-13R-13. Expiration of tax credit

Current as of January 01, 2024 | Updated by Findlaw Staff

The Strategic Research and Development Tax Credit Act terminates on January 1, 2014, and no credit is available to any taxpayer for any qualified investment or expenditure made on or after that date. Taxpayers which have gained entitlement to the credit pursuant to qualified investment or expenditure prior to January 1, 2014, retain that entitlement and may apply the credit pursuant to the requirements and limitations of this article.

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Cite this article: FindLaw.com - West Virginia Code Chapter 11. Taxation § 11-13R-13. Expiration of tax credit - last updated January 01, 2024 | https://codes.findlaw.com/wv/chapter-11-taxation/wv-code-sect-11-13r-13/

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