West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13X-1
Short title
Official textcode.wvlegislature.gov
This article may be cited as the "West Virginia Film Industry Investment Act."
Source: view the official text
In this chapter (40 sections)
- 11-13U-10 · Effective date; expiration of credit
- 11-13V-1 · Short title
- 11-13V-2 · Legislative intent and findings
- 11-13V-3 · Definitions
- 11-13V-4 · Imposition of tax
- 11-13V-4A · Coalbed methane
- 11-13V-5 · Accounting periods and methods of accounting
- 11-13V-6 · Time for filing annual returns and other documents
- 11-13V-7 · Periodic installment payments of taxes imposed by this…
- 11-13V-8 · Extension of time for filing returns
- 11-13V-9 · Extension of time for paying tax
- 11-13V-10 · Place for filing returns or other documents
- 11-13V-11 · Time and place for paying tax shown on returns
- 11-13V-12 · Signing of returns and other documents
- 11-13V-13 · Bond of taxpayer may be required
- 11-13V-14 · Collection of tax; agreement for processor to pay tax due…
- 11-13V-15 · Records
- 11-13V-16 · General procedure and administration
- 11-13V-17 · Crimes and penalties
- 11-13W-1 · Tax credits for apprenticeship training in construction…
- 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…
- 11-13X-9 · Legislative rules
- 11-13X-10 · Burden of proof
- 11-13X-11 · Tax credit review and accountability
- 11-13X-12 · Economic development; utilization of state locations,…
- 11-13X-13 · Effective date, elimination of film tax credits,…
- 11-13Y-1 · Short title
- 11-13Y-2 · Definitions
- 11-13Y-3 · Eligibility for tax credits; creation of the credit
- 11-13Y-4 · Amount of credit allowed
- 11-13Y-5 · Application of annual credit allowance
- 11-13Y-6 · Availability of credit to successors
- 11-13Y-7 · Credit recapture; interest; penalties; additions to tax;…