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WV Code § 11-13N-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13N. Tax Credit for New Steel Manufacturing Operations After July 1, 1998|§11-13N-3. Eligibility for Tax Credits; Creation of the Credit

There shall be allowed to every eligible taxpayer a credit against the taxes imposed in articles twenty-one, twenty-three and twenty-four of this chapter. The amount of this credit shall be determined and applied as provided in this article.
WV Code § 11-13N-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13N. Tax Credit for New Steel Manufacturing Operations After July 1, 1998|§11-13N-5. Application of Annual Credit Allowance

(a) Application of credit against business franchise tax. -- The amount of credit allowed under section four of this article shall first be applied against the eligible taxpayer's liability for the tax imposed by article twenty-three of this chapter that is attributable to a new value-added steel product manufacturing facility located in this state and to a new value-added steel product production line at an existing manufacturing facility located in this state.(b) Application of remaining credit against income tax. -- After application of the allowable credit against the tax imposed by article twenty-three of this chapter, as provided in subsection (a) of this section, any remaining credit may be applied against the taxes imposed by article twenty-one or twenty-four of this chapter to the extent those taxes are attributable to a new value-added steel product manufacturing facility located in this state and to a new value-added steel product production line at an existing manufacturing facility located in this state: Provided, That no credit shall be allowed against employer withholding taxes due under article twenty-one of this chapter.(c) Excess credit carried over. -- If after application of subsections (a) and (b) of this section, any credit remains for the taxable year, the amount remaining may be carried over and applied as a credit against the tax liability of the taxpayer in accordance with this section to each of the next five taxable years unless sooner used. Unused credit may not be carried back to any prior taxable year.(d) Application of this credit when other credits apply. -- The credit allowed under this article shall be applied after application of all other applicable tax credits allowed for the taxable year against the taxes imposed by article twenty-one, twenty-three or twenty-four of this chapter.(e) Completion of annual schedule to assert credit. -- To assert this credit against tax, the eligible taxpayer shall prepare and file with the annual tax return filed under article twenty-one, twenty-three or twenty-four of this chapter, an annual schedule showing the amount of tax paid for the taxable year, and the amount of credit allowed under this article. This annual schedule shall set forth the information and be in the form prescribed by the Tax Commissioner.(f) Payments of estimated tax. -- A taxpayer may consider the amount of credit allowed under this article when determining the taxpayer's liability under articles twenty-one, twenty-three and twenty-four of this chapter for periodic payments of estimated tax for the taxable year, in accordance with the procedures and requirements prescribed by the Tax Commissioner. The annual total tax liability and total tax credit allowed under this article are subject to adjustment and reconciliation pursuant to the filing of the annual schedule required by subsection (e) of this section.
WV Code § 11-13N-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13N. Tax Credit for New Steel Manufacturing Operations After July 1, 1998|§11-13N-6. Proration of Credit Among Partners, Members of Limited Liability Companies, or Shareholders in Small Business Corporations

The amount of credit allowed under this article for the taxable year to a partnership or limited liability company classified as a partnership for the taxable year, or to an electing small business corporation, that remains after application the credit against the tax imposed by article twenty-three of this chapter as provided in subsection (a), section five of this article shall be allocated to the individual partners, members or shareholders, as the case may be, in proportion to their ownership interest in the partnership, limited liability company or electing small business corporation. The amount of credit allocated to the individual partners, members or shareholders, as the case may be, may be applied against the taxes imposed by articles twenty-one and twenty-four of this chapter in accordance with the rule set forth in subsection (b), section five of this article.
WV Code § 11-13N-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13N. Tax Credit for New Steel Manufacturing Operations After July 1, 1998|§11-13N-9. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations

(a) If it appears upon audit or otherwise that any person has improperly claimed the credit allowed by this article, the amount improperly claimed and which the person was not entitled to take shall be recaptured. Amended returns shall be filed for any taxable year for which the credit was improperly taken. Any additional taxes due under this chapter shall be remitted with the amended return or returns filed with the Tax Commissioner, along with interest, as provided in section seventeen, article ten of this chapter, and a ten percent penalty plus such other penalties and additions to tax as may be applicable under the provisions of article ten of this chapter.(b) Recapture for jobs lost. --(1) In any tax year the number of individuals employed in full-time positions by the eligible taxpayer decreases by more than ten percent, credit recapture shall apply, and the taxpayer shall return to the state an amount of tax determined by multiplying $500 by the number of full-time jobs lost which exceed ten percent. An amended return shall be filed for the tax year for which credit recapture is required. Any additional taxes due under this chapter shall be remitted with the amended return filed with the Tax Commissioner, along with interest, as provided in section seventeen, article ten of this chapter, and a ten percent penalty plus such other penalties and additions to tax as may be applicable under the provisions of article ten of this chapter.(2) Notwithstanding the provisions of article ten of this chapter, penalties and additions to tax imposed under article ten of this chapter and the ten percent penalty imposed under this section may be waived, in whole or in part, at the discretion of the Tax Commissioner. However, interest may not be waived.(c) Notwithstanding the provisions of article ten of this chapter, the time within which a notice of assessment may be issued by the Tax Commissioner to recover recapture tax shall be five years from the date of filing of any tax return on which this credit was taken or five years from the date of payment of any tax liability calculated pursuant to the assertion of the credit allowed under this article, whichever is later.
WV Code § 11-13N-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13N. Tax Credit for New Steel Manufacturing Operations After July 1, 1998|§11-13N-10. Administrative Rules

The Tax Commissioner may prescribe such rules as may be necessary to carry out the purposes of this article, including, but not limited to, rules relating to applicability of credit, method of claiming of credit, credit recapture, documentation necessary to claim credit and rules preventing abuse of this article by related persons or by change in the form of doing business. All rules promulgated under this article shall be promulgated in accordance with article three, chapter twenty-nine-a of this code.
WV Code § 11-13N-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13N. Tax Credit for New Steel Manufacturing Operations After July 1, 1998|§11-13N-11. Construction of Article

The provisions of this article shall be reasonably construed. The burden of proof is on the person claiming the credit allowed by this article to establish by clear and convincing evidence that the person is entitled to the amount of credit asserted for the taxable year.
WV Code § 11-13N-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13N. Tax Credit for New Steel Manufacturing Operations After July 1, 1998|§11-13N-12. Effective Date

This article shall be effective for taxable years beginning on or after July 1, 1998.
WV Code § 11-13O-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998|§11-13O-1. Legislative Purpose

The Legislature finds that production of value-added products is very important to the economy of this state and that a sound economy is in the public interest and promotes the general welfare of the people of this state. In order to encourage capital investment in this state, through the manufacture of value-added aluminum and polymer products after June 30, 1998, thereby increasing employment and economic development, there is hereby provided to eligible taxpayers a credit for each new job filled by a full-time hourly employee who works in a new value-added aluminum or polymer product manufacturing facility, or in a new value-added aluminum or polymer product line of an existing manufacturing facility, that begins operating in this state after June 30, 1998.
WV Code § 11-13O-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998|§11-13O-3. Eligibility for Tax Credits; Creation of the Credit

There shall be allowed to every eligible taxpayer a credit against the taxes imposed in articles twenty-one, twenty-three and twenty-four of this chapter. The amount of this credit shall be determined and applied as provided in this article.
WV Code § 11-13O-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998|§11-13O-5. Application of Annual Credit Allowance

(a) Application of credit against business franchise tax. -- The amount of credit allowed under section four of this article shall first be applied against the eligible taxpayer's liability for the tax imposed by article twenty-three of this chapter that is attributable to a new value-added aluminum or polymer product manufacturing facility located in this state and to a new value-added aluminum or polymer product production line at an existing manufacturing facility located in this state.(b) Application of remaining credit against income tax. -- After application of the allowable credit against the tax imposed by article twenty-three of this chapter, as provided in subsection (a) of this section, any remaining credit may be applied against the taxes imposed by article twenty-one or twenty-four of this chapter to the extent those taxes are attributable to a new value-added aluminum or polymer product manufacturing facility located in this state and to a new value-added aluminum or polymer product production line at an existing manufacturing facility located in this state: Provided, That no credit shall be allowed against employer withholding taxes due under article twenty-one of this chapter.(c) Excess credit forfeited. -- If after application of subsections (a) and (b) of this section, any credit remains for the taxable year, the amount remaining and not used is forfeited. Unused credit may not be carried back to any prior taxable year and shall not carry forward to any subsequent taxable year.(d) Application of this credit when other credits apply. -- The credit allowed under this article shall be applied after application of all other applicable tax credits allowed for the taxable year against the taxes imposed by article twenty-one, twenty-three or twenty-four of this chapter.(e) Completion of annual schedule to assert credit. -- To assert this credit against tax, the eligible taxpayer shall prepare and file with the annual tax return filed under article twenty-one, twenty-three or twenty-four of this chapter, an annual schedule showing the amount of tax paid for the taxable year, and the amount of credit allowed under this article. This annual schedule shall set forth the information and be in the form prescribed by the Tax Commissioner.(f) Payments of estimated tax. -- A taxpayer may consider the amount of credit allowed under this article when determining the taxpayer's liability under articles twenty-one, twenty-three and twenty-four of this chapter for periodic payments of estimated tax for the taxable year, in accordance with the procedures and requirements prescribed by the Tax Commissioner. The annual total tax liability and total tax credit allowed under this article are subject to adjustment and reconciliation pursuant to the filing of the annual schedule required by subsection (e) of this section.
WV Code § 11-13O-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998|§11-13O-6. Proration of Credit Among Partners, Members of Limited Liability Companies, or Shareholders in Small Business Corporations

The amount of credit allowed under this article for the taxable year to a partnership or limited liability company classified as a partnership for the taxable year, or to an electing small business corporation, that remains after application the credit against the tax imposed by article twenty-three of this chapter as provided in subsection (a), section five of this article shall be allocated to the individual partners, members or shareholders, as the case may be, in proportion to their ownership interest in the partnership, limited liability company or electing small business corporation. The amount of credit allocated to the individual partners, members or shareholders, as the case may be, may be applied against the taxes imposed by articles twenty-one and twenty-four of this chapter in accordance with the rule set forth in subsection (b), section five of this article.
WV Code § 11-13O-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998|§11-13O-9. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations

(a) If it appears upon audit or otherwise that any person has improperly claimed the credit allowed by this article, the amount improperly claimed and which the person was not entitled to take shall be recaptured. Amended returns shall be filed for any taxable year for which the credit was improperly taken. Any additional taxes due under this chapter shall be remitted with the amended return or returns filed with the Tax Commissioner, along with interest, as provided in section seventeen, article ten of this chapter, and a ten percent penalty plus such other penalties and additions to tax as may be applicable under the provisions of article ten of this chapter.(b) Recapture for jobs lost. --(1) In any tax year the number of individuals employed in full-time positions by the eligible taxpayer decreases by more than ten percent, credit recapture shall apply, and the taxpayer shall return to the state an amount of tax determined by multiplying $500 by the number of full-time jobs lost which exceed ten percent. An amended return shall be filed for the tax year for which credit recapture is required. Any additional taxes due under this chapter shall be remitted with the amended return filed with the Tax Commissioner, along with interest, as provided in section seventeen, article ten of this chapter, and a ten percent penalty plus such other penalties and additions to tax as may be applicable under the provisions of article ten of this chapter.(2) Notwithstanding the provisions of article ten of this chapter, penalties and additions to tax imposed under article ten of this chapter and the ten percent penalty imposed under this section may be waived, in whole or in part, at the discretion of the Tax Commissioner. However, interest may not be waived.(c) Notwithstanding the provisions of article ten of this chapter, the time within which a notice of assessment may be issued by the Tax Commissioner to recover recaptured tax shall be five years from the date of filing of any tax return on which this credit was taken or five years from the date of payment of any tax liability calculated pursuant to the assertion of the credit allowed under this article, whichever is later.
WV Code § 11-13O-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998|§11-13O-10. Administrative Rules

The tax commission may prescribe such rules as may be necessary to carry out the purposes of this article, including, but not limited to, rules relating to applicability of credit, method of claiming credit, credit recapture, documentation necessary to claim credit and rules preventing abuse of this article by related persons or by change in the form of doing business. All rules promulgated under this article shall be promulgated in accordance with article three, chapter twenty-nine-a of this code.
WV Code § 11-13O-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998|§11-13O-11. Construction of Article

The provisions of this article shall be reasonably construed. The burden of proof is on the person claiming the credit allowed by this article to establish by clear and convincing evidence that the person is entitled to the amount of credit asserted for the taxable year.
WV Code § 11-13O-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998|§11-13O-12. Effective Date

This article shall be effective for taxable years beginning on or after July 1, 1998.
WV Code § 11-13P-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13P. Tax Credit for Medical Liability Insurance Premiums|§11-13P-1. Legislative Finding and Purpose

The Legislature finds that the retention of physicians practicing in this state is in the public interest and promotes the general welfare of the people of this state. The Legislature further finds that the promotion of stable and affordable medical malpractice liability insurance premium rates will induce retention of physicians practicing in this state.In order to effectively decrease the cost of medical liability insurance premiums paid in this state on physicians' services, there is hereby provided a tax credit for certain medical liability insurance premiums paid.
WV Code § 11-13P-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13P. Tax Credit for Medical Liability Insurance Premiums|§11-13P-2. Definitions

(a) General. – When used in this article, or in the administration of this article, terms defined in subsection (b) of this section have the meanings ascribed to them by this section, unless a different meaning is clearly required by the context in which the term is used.(b) Terms defined. –(1) "Adjusted annual medical liability premium" means statewide average of medical liability insurance premiums by specialty and subspecialty groups directly paid by eligible taxpayers in those speciality and subspecialty groups during the taxable year to cover physicians' services performed during the year reduced by the sum of $10,000.(2) "Eligible taxpayer" means any person subject to tax under section sixteen, article twenty-seven of this chapter or a physician who is a partner, member, shareholder or employee of an eligible taxpayer.(3) "Person" means and includes any natural person, corporation, limited liability company, trust or partnership.(4) "Physicians' services" means health care providers services taxable under section sixteen, article twenty-seven of this chapter performed in this state by physicians licensed by the state Board of Medicine or the state board of osteopathic medicine.(5) "Statewide average medical liability insurance premiums" are the average of premiums for each specialty and sub-specialty group as determined by the state Insurance Commission.
WV Code § 11-13P-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13P. Tax Credit for Medical Liability Insurance Premiums|§11-13P-3. Eligibility for Tax Credits; Creation of the Credit

There shall be allowed to every eligible taxpayer a credit against the tax payable under section sixteen, article twenty-seven of this chapter. The amount of this credit shall be determined and applied as provided in this article.
WV Code § 11-13P-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13P. Tax Credit for Medical Liability Insurance Premiums|§11-13P-4. Amount of Credit Allowed

The amount of annual credit allowable under this article to an eligible taxpayer shall be equal to ten percent of the adjusted annual medical liability insurance premium for the taxpayer's specialty or subspecialty group or ten percent of the taxpayer's actual annual medical liability insurance premium, whichever is less: Provided, That no credit shall be allowed for any medical liability insurance premium paid on behalf of an eligible taxpayer employed by the state, its agencies or subdivisions or an eligible taxpayer organization pursuant to coverage provided under article twelve, chapter twenty-nine of this code.
WV Code § 11-13P-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13P. Tax Credit for Medical Liability Insurance Premiums|§11-13P-5. Excess Credit Forfeited

If after application of the credit against tax under this article, any credit remains for the taxable year, the amount remaining and not used is forfeited. Unused credit may not be carried back to any prior taxable year and shall not carry forward to any subsequent taxable year.
WV Code § 11-13P-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13P. Tax Credit for Medical Liability Insurance Premiums|§11-13P-6. Application of Credit; Schedules; Estimated Taxes

(a) The credit allowed under this article shall be applied against the tax payable under section sixteen, article twenty-seven of this chapter.(b) To assert this credit against tax, the eligible taxpayer shall prepare and file with its annual tax return filed under article twenty-seven of this chapter, and for information purposes, a schedule showing the amount paid for medical liability coverage for the taxable year, the amount of credit allowed under this article, the taxes against which the credit is being applied and other information that the Tax Commissioner may require. This annual schedule shall set forth the information and be in the form prescribed by the Tax Commissioner.(c) An eligible taxpayer may consider the amount of credit allowed under this article when determining the eligible taxpayer's liability under article twenty-seven of this chapter for periodic payments of estimated tax for the taxable year, in accordance with the procedures and requirements prescribed by the Tax Commissioner. The annual total tax liability and total tax credit allowed under this article are subject to adjustment and reconciliation pursuant to the filing of the annual schedule required by subsection (b) of this section.
WV Code § 11-13P-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13P. Tax Credit for Medical Liability Insurance Premiums|§11-13P-8. Legislative Rules

The Tax Commissioner shall propose for promulgation pursuant to the provisions of article three, chapter twenty-nine-a of this code such rules as may be necessary to carry out the purposes of this article.
WV Code § 11-13P-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13P. Tax Credit for Medical Liability Insurance Premiums|§11-13P-9. Construction of Article; Burden of Proof

The provisions of this article shall be reasonably construed. The burden of proof is on the person claiming the credit allowed by this article to establish by clear and convincing evidence that the person is entitled to the amount of credit asserted for the taxable year.