WVC 11 - 13AA- 12
§11-13AA-12. Effective date.
The provisions of this article retroactively become effective
on January 1, 2011, and apply only to a patent developed in this
state in tax years beginning on or after January 1, 2011, and to a
patent purchased, leased or licensed for use on or after that date
for direct use in the taxpayer's manufacturing process or product
in this state.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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