W. Va. Code R. § 110-13X-1
General
1.1. Scope. -- This Legislative Rule is promulgated to provide for the general administration of the West Virginia Film Industry Investment Act, W. Va. Code §11-13X-1, et seq. This Rule carries out the policy and purposes of the Statute, provides necessary clarification of the provisions of the Statute, and provides for the general administration of the Statute.
1.2. Authority. -- W. Va. Code §§11-13X-9, 11-10-5 and 11-10-5d(f).
1.3. Filing Date. -- April 24, 2023.
1.4. Effective Date. -- April 24, 2023.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2028.
Amendment history
4/24/2023
Source: view the official text
Nearby sections (25 sections)
- 110-13KK-5 · Qualified investment
- 110-13KK-6 · Forfeiture of unused tax credits; redetermination of…
- 110-13KK-7 · Transfer of qualified investment to successors
- 110-13KK-8 · Identification of investment credit property
- 110-13KK-9 · Failure to keep records of investment credit property
- 110-13KK-10 · Interpretation and construction
- 110-13KK-11 · Burden of proof; application required; failure to make…
- 110-13KK-12 · Tax credit review and accountability
- 110-13KK-13 · General procedure and administration
- 110-13KK-14 · Crimes and penalties
- 110-13KK-15 · Severability
- 110-13KK-16 · Effective date
- 110-13X-1 · General
- 110-13X-2 · Definitions
- 110-13X-3 · Amount of Tax Credit
- 110-13X-4 · Requirements for Tax Credit; Application for Tax Credit
- 110-13X-5 · Application Receipt and Review
- 110-13X-6 · Forfeiture of credit
- 110-13X-7 · Uses of credit; transferability
- 110-13X-8 · Confidentiality
- 110-13X-9 · General Procedure and Administration
- 110-13X-10 · Effective date, elimination of film tax credits,…
- 110-14B-1 · General
- 110-14B-2 · Definitions
- 110-14B-3 · Registration of Motor Carriers