West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13X-2
Legislative findings and purpose
Official textcode.wvlegislature.gov
The Legislature finds that the encouragement of economic growth through the production of motion pictures and other commercial film or audiovisual projects in this state is in the public interest and promotes the general welfare of the people of this state. In order to encourage greater economic growth and development in this state, there is hereby enacted the West Virginia film industry investment act.
Source: view the official text
In this chapter (40 sections)
- 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;…
- 11-13Y-8 · Report on credit