West Virginia Code
Chapter 11. Taxation
Article 13X. West Virginia Film Industry Investment Act

§11-13X-1. Short Title - This article may be cited as the "West Virginia Film...

§11-13X-2. Legislative Findings and Purpose - The Legislature finds that the encouragement of economic growth through...

§11-13X-3. Definitions - (a) General. When used in this article, or in the...

§11-13X-4. Creation of the Tax Credit - (a) An eligible company may apply for, and the Tax...

§11-13X-5. Amount of Credit Allowed; Limitation of the Credits - (a) Base allowance. The amount of credit allowed to every...

§11-13X-6. Requirements for Credit - (a) In order for any eligible company to claim a...

§11-13X-7. Application of Credit to State Taxes - (a) Credit allowed. - Beginning in the taxable year that...

§11-13X-8. Uses of Credit; Unused Credit; Carry Forward; Carry Back Prohibited; Expiration and Forfeiture of Credit - (a) No credit is allowed under this section against any...

§11-13X-9. Legislative Rules - (a) The Tax Commissioner shall propose for promulgation rules pursuant...

§11-13X-10. Burden of Proof - The burden of proof is on the eligible company claiming...

§11-13X-11. Tax Credit Review and Accountability - (a) Beginning on the first day of the third taxable...

§11-13X-12. Economic Development; Utilization of State Locations, Talent, and Production Companies - (a) The West Virginia Office of Economic Development, in consultation...

§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 - (a) The credit allowed by this article shall be allowed...