West Virginia § 11-15-34 - 11-15-34. Tourism development project tax credit.
Full text of West Virginia West Virginia Code § 11-15-34 — 11-15-34. Tourism development project tax credit., with citation guidance and answers to common questions.
§ 11-15-34. 11-15-34. Tourism development project tax credit.
(a) There is allowed as a credit against the consumers sales and service tax collected and required to be remitted pursuant to this article from the operation of an approved tourism development project as defined in section three, article two-e, chapter five-b of this code, the amount determined under section eight, article two-e, chapter five-b of this code relating to the tourism development project tax credit.
(b) The Tax Commissioner may propose legislative rules in accordance with article three, chapter twenty-nine-a of this code designed to require the filing of forms designed by the Tax Commissioner to reflect the intent of this section and article two-e, chapter five-b of this code.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 11-15-34
What does West Virginia Code § 11-15-34 cover?
Section 11-15-34 ("11-15-34. Tourism development project tax credit.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 11-15-34?
A common citation format is "West Virginia Code § 11-15-34" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 11-15-34 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.