WVC 11 - 13 R- 12
§11-13R-12. Effective date.
The provisions of this article become effective on the first
day of January, two thousand three, and apply only to qualified
investment made on or after that date, except that the amendments
to this article enacted in two thousand four shall become effective
for taxable years beginning on or after the first day of July, two
thousand four, and apply only to unused credit attributable to
qualified investment made on or after that date and prior to the
first day of January, two thousand eight.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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