WVC 11 - 13 R- 2
§11-13R-2. Legislative finding and purpose.
The Legislature finds that the encouragement of research and
development in this state is in the public interest and promotes
economic growth and development and the general welfare of the
people of this state. In order to encourage research and
development in this state and thereby increase employment and
economic development, there is hereby provided a strategic research
and development tax credit.
Note: WV Code updated with legislation passed through the 2012 1st Special Session