West Virginia Code > Chapter 11 > Article 13I – Tax Credit for Employing Former Employees of Colin Anderson Center Who Lost Their Jobs Due to the Closure of Colin Anderson Center


11-13I-1	Legislative purpose
11-13I-2	Credit allowed; amount and duration of credit; recapture of credit and effective date
11-13I-3	Application of credit; limitation of credit; tax commissioner to promulgate forms and legislative rule; notice of credit

Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1