West Virginia Code > Chapter 11 > Article 13K – Tax Credit for Agricultural Equipment
Current as of: 2023 | Check for updates
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Other versions
| 11-13K-1 | Findings and purpose |
| 11-13K-2 | Definitions |
| 11-13K-3 | Amount of credit |
| 11-13K-4 | Proration of credit |
| 11-13K-5 | Legislative rules |
| 11-13K-6 | Effective date |
Terms Used In West Virginia Code > Chapter 11 > Article 13K - Tax Credit for Agricultural Equipment
- Agriculture: means the cultivation of the soil, including the planting and harvesting of crops and the breeding and management of livestock. See West Virginia Code 11-5-3
- 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.
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
- 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.