This article shall be effective for taxable years beginning after December 31, 2001: Providing, That the assertion of the credit by an eligible taxpayer shall not be allowed prior to July 1, 2002.
Structure West Virginia Code
Article 13P. Tax Credit for Medical Liability Insurance Premiums
§11-13P-1. Legislative Finding and Purpose
§11-13P-3. Eligibility for Tax Credits; Creation of the Credit
§11-13P-4. Amount of Credit Allowed
§11-13P-5. Excess Credit Forfeited
§11-13P-6. Application of Credit; Schedules; Estimated Taxes
§11-13P-7. Computation and Application of Credit