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W. Va. Code § 5E-1-9

Recaptures; unqualified investments

West Virginia · West Virginia Code Chapter 5E — Venture Capital Company · Status: effective

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W. Va. Code § 5E-1-9, Recaptures; unqualified investments, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2359666
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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.