CHAPTER 11. TAXATION.

§11-13X-2. Legislative findings and purpose.

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.

§11-13X-2. Legislative findings and purpose.