W. Va. Code § 5E-1-9

Current through 2024 First Special Session

Section 5E-1-9 - Recaptures; unqualified investments

A taxpayer receiving a credit hereunder is not subject to a recapture provision for any credit claimed by the taxpayer but the company is subject to the civil penalty provided for in subsection (e), section twelve of this article.

W. Va. Code § 5E-1-9