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    • Legislation USA
    • West Virginia Code
    • Chapter 11. Taxation
    • Article 13X. West Virginia Film Industry Investment Act
    • §11-13X-1. Short Title

    West Virginia Code
    Article 13X. West Virginia Film Industry Investment Act
    §11-13X-1. Short Title

    This article may be cited as the "West Virginia Film Industry Investment Act."

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    Structure West Virginia Code

    West Virginia Code

    Chapter 11. Taxation

    Article 13X. West Virginia Film Industry Investment Act

    §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

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