West Virginia Code | §11-13AA-1

CHAPTER 11. TAXATION.

ARTICLE 13AA. COMMERCIAL PATENT INCENTIVES TAX ACT.

§11-13AA-1. Short title.

This article may be cited as the "West Virginia Commercial Patent Incentives Tax Act."

Previous§11-13Z-3. Carryover credit allowed; Tax Commissioner to promulgate rules.

§11-13AA-1. Short title.

Next§11-13AA-2. Legislative findings and purpose.

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