West Virginia Code Chapter 11. Taxation § 11-13X-11. Tax credit review and accountability

(a) Beginning on the first day of the third taxable year after the passage of this article and every two years thereafter, the Office of Economic Development shall submit to the Governor, the President of the Senate and the Speaker of the House of Delegates a tax credit review and accountability report evaluating the cost effectiveness of the Film Industry Investment Act during the most recent two-year period for which information is available. The criteria to be evaluated shall include, but not be limited to, for each year of the two-year period:

(b) Eligible companies claiming the credit shall provide any information the Tax Commissioner and the Office of Economic Development may require to prepare the report: Provided, That the information provided is subject to the confidentiality and disclosure provisions of § 11-10-5d and § 11-10-5s of this code: Provided, however, That notwithstanding the provisions of § 11-10-5d and § 11-10-5s of this code, the Tax Department is hereby authorized to disclose to the Office of Economic Development such tax information as may be necessary to compile the report required by this section and the report required by § 11-13X-12 of this code.