West Virginia Code Section 11-13R-5

ARTICLE 13R. STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT.

The allowable credit is the greater of:

(1) Three percent of the annual combined qualified research and development expenditure; or

(2) Ten percent of the excess of the annual combined qualified research and development expenditure over the base amount.

§11-13R-5. Amount of credit allowed.

Searches are case insensitive.
Search for phrases with double quotes around the phrase like this: “claims commission”
Use a + symbol in front of a word to include it and use a – in front of a word to exclude it from searches like this: +railroad -sign
If you type multiple words without quotes or +/- symbols, the search will look for all results containing any of the words

West Virginia Code