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WEST VIRGINIA CODE

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WVC 5E-1-9 §5E-1-9. Recaptures; unqualified investments.
A taxpayer receiving a credit hereunder is not subject to a recapture provision for any credit claimed by the taxpayer but the company is subject to the civil penalty provided for in subsection (e), section twelve of this article.

Note: WV Code updated with legislation passed through the 2012 1st Special Session