Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
West-Virginia
/
Chapter 11. Taxation
/
Article 13X. West Virginia Film Industry Invest...
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
§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