WVC 11 - 13AA- 13
§11-13AA-13. Termination of credit.
The Tax Commissioner may not allow any credit for a patent
developed or purchased leased or licensed after December 31, 2016,
unless this credit is sooner terminated or continued by the
Legislature. Termination of the credit allowed by this article, as
provided in this section, does not adversely affect the ability of
a taxpayer to claim the benefit of any credit accruing under this
article prior to January 1, 2016.