(a) The Tax Commissioner shall propose for promulgation rules pursuant to article three, chapter twenty-nine-a of this code as may be necessary to carry out the purposes of this article.
(b) The Secretary of the West Virginia Department of Commerce may propose for promulgation rules pursuant to article three, chapter twenty-nine-a of this code as may be necessary to carry out the purposes of this article.
Structure West Virginia Code
Article 13X. West Virginia Film Industry Investment Act
§11-13X-2. Legislative Findings and Purpose
§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-11. Tax Credit Review and Accountability
§11-13X-12. Economic Development; Utilization of State Locations, Talent, and Production Companies