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WEST VIRGINIA CODE
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WVC 11 - 13 X- 13 §11-13X-13. Effective date.
(a) The credit allowed by this article shall be allowed upon eligible expenditures occurring after December 31, 2007.

(b) The amendments to this article enacted in the year 2009 shall apply to all taxable years beginning after December 31, 2007, and shall apply with retroactive effect with relation to taxable years beginning prior to the date of passage of such amendments.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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