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