Article 13X - WEST VIRGINIA FILM INDUSTRY INVESTMENT ACT
- Section 11-13X-1 - Short title
- Section 11-13X-2 - Legislative findings and purpose
- Section 11-13X-3 - Definitions
- Section 11-13X-4 - Creation of the tax credit
- Section 11-13X-5 - Amount of credit allowed; limitation of the credits
- Section 11-13X-6 - Requirements for credit
- Section 11-13X-7 - Application of credit to state taxes
- Section 11-13X-8 - Uses of credit; unused credit; carry forward; carry back prohibited; expiration and forfeiture of credit
- Section 11-13X-9 - Legislative rules
- Section 11-13X-10 - Burden of proof
- Section 11-13X-11 - Tax credit review and accountability
- Section 11-13X-12 - Economic development; utilization of state locations, talent, and production companies
- Section 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