Article

West Virginia Tourism Development Act

W. Va. Code § 5B-2E-1— West Virginia Tourism Development Act
W. Va. Code § 5B-2E-2— Legislative findings
W. Va. Code § 5B-2E-3— Definitions
W. Va. Code § 5B-2E-4— Additional powers and duties of the development office
W. Va. Code § 5B-2E-5— Project application; evaluation standards; approval of projects
W. Va. Code § 5B-2E-6— Agreement between department and approved company
W. Va. Code § 5B-2E-7— Amount of credit allowed for tourism development project; approved projects
W. Va. Code § 5B-2E-7a— Amount of credit allowed for tourism development expansion project; approved projects
W. Va. Code § 5B-2E-7b— Credit against taxes
W. Va. Code § 5B-2E-8— Forfeiture of unused tax credits; credit recapture; recapture tax imposed; information required to be submitted annually to development office; transfer of tax credits to successors
W. Va. Code § 5B-2E-9— Promulgation of rules
W. Va. Code § 5B-2E-10— Legislative review
W. Va. Code § 5B-2E-11— Termination