West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13X-12
Economic development; utilization of state locations, talent, and production companies
# (a)
The West Virginia Office of Economic Development, in consultation and coordination with the appropriate public and private entities, shall promote, foster, encourage, and monitor the development of the film industry in this state as part of its comprehensive economic development strategy for West Virginia and report recommendations for expanding the industry in the state to the Governor and the Joint Committee on Government and Finance annually on or before December 1.
# (b)
The West Virginia Office of Economic Development shall coordinate with property owners, musicians and other performers, and other managers of resources suitable for film production to develop a database of locations, music, and other resources available for incorporation into film projects. To the greatest feasible extent, the Economic Development Office shall establish methods for interface with national and international databases of these resources that are available to, or used by, film and video production teams in the identification and selection of location, music, and other resources. The Economic Development Office shall also implement means for property owners and for staff in the field to connect to the state’s database and to submit entries or nominations thereto.
Source: view the official text
In this chapter (40 sections)
- 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;…
- 11-13Y-8 · Report on credit
- 11-13Y-9 · Effective date
- 11-13Z-1 · Amount of credit
- 11-13Z-2 · Restrictions
- 11-13Z-3 · Carryover credit allowed; Tax Commissioner to promulgate…
- 11-14-1 · Short title; arrangement of sections or portions of article
- 11-14-2 · Definitions
- 11-14-3 · Imposition of tax
- 11-14-3A · Applicability of rate increase to gasoline or special fuel…
- 11-14-4 · Computation of tax
- 11-14-5 · Exemptions from tax