WVC 11 - 13AA- 2
§11-13AA-2. Legislative findings and purpose.
The Legislature finds that encouraging the development and use
of commercial intellectual properties in this state is in the
public interest and promotes the general welfare of the people of
this state. In order to encourage greater development and use in
this state of commercial intellectual properties by West Virginia
businesses and thereby increase economic opportunity in this state,
there are hereby enacted tax incentives for developing and using
patents in this state.