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WEST VIRGINIA STATUTES AND CODES
§11-13R-5 Amount of credit allowed.
§11-13R-5. Amount of credit allowed.
The allowable credit is the greater of:
The allowable credit is the greater of:
(1) Three percent of the annual combined qualified research and development expenditure; or
(2) Ten percent of the excess of the annual combined qualified research and development expenditure over the base amount.
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