Article
West Virginia Film Industry Investment Act
- W. Va. Code § 11-13X-1— Short title
- W. Va. Code § 11-13X-2— Legislative findings and purpose
- W. Va. Code § 11-13X-3— Definitions
- W. Va. Code § 11-13X-4— Creation of the tax credit
- W. Va. Code § 11-13X-5— Amount of credit allowed; limitation of the credits
- W. Va. Code § 11-13X-6— Requirements for credit
- W. Va. Code § 11-13X-7— Application of credit to state taxes
- W. Va. Code § 11-13X-8— Uses of credit; unused credit; carry forward; carry back prohibited; expiration and forfeiture of credit
- W. Va. Code § 11-13X-9— Legislative rules
- W. Va. Code § 11-13X-10— Burden of proof
- W. Va. Code § 11-13X-11— Tax credit review and accountability
- W. Va. Code § 11-13X-12— Economic development; utilization of state locations, talent, and production companies
- W. Va. Code § 11-13X-13— Effective date, elimination of film tax credits, preservation of film tax credits earned prior to the sunset date; cessation of the West Virginia Film Office