US Lawyer Database

For Lawyer-Seekers

YOU DESERVE THE BEST LAWYER

Home » US Law » 2022 West Virginia Code » Chapter 11. Taxation » Article 13E. Business and Occupation Tax Credit for Coal Loading Facilities » §11-13E-5. Forfeiture of Unused Tax Credits; Redetermination of Credit Required

(a) Disposition of property or cessation of use. — If during any taxable year, property with respect to which a tax credit has been allowed under this article:

(1) Is disposed of prior to the end of its useful life, as determined under section three of this article; or