W. Va. Code R. agency 110, tit. 110, ser. 110-13KK - West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers
- § 110-13KK-1 - General
- § 110-13KK-2 - Definitions
- § 110-13KK-3 - The amount of credit
- § 110-13KK-4 - Application of the credit
- § 110-13KK-5 - Qualified investment
- § 110-13KK-6 - Forfeiture of unused tax credits; redetermination of credit allowed
- § 110-13KK-7 - Transfer of qualified investment to successors
- § 110-13KK-8 - Identification of investment credit property
- § 110-13KK-9 - Failure to keep records of investment credit property
- § 110-13KK-10 - Interpretation and construction
- § 110-13KK-11 - Burden of proof; application required; failure to make timely application
- § 110-13KK-12 - Tax credit review and accountability
- § 110-13KK-13 - General procedure and administration
- § 110-13KK-14 - Crimes and penalties
- § 110-13KK-15 - Severability
- § 110-13KK-16 - Effective date
Notes
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