WVC 11 - 13 U- 10
§11-13U-10. Effective date; expiration of credit.
The provisions of this article become effective on the first
day of July, two thousand five, and apply only to qualified
investment made on or after that date: Provided,
entitlement to the tax credit shall result from any qualified
investment made after the thirtieth day of June, two thousand
eight: Provided, however,
That unless sooner terminated by law,
the high growth business investment tax credit act will terminate
on the first day of July, two thousand eight. Taxpayers who have
gained entitlement to the tax credit pursuant to qualified
investment prior to the earlier of the first day of July, two
thousand eight, or termination of the tax credit prior to that date
shall retain that entitlement and apply the credit in due course
pursuant to the requirements and limitations of this article.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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