There shall be allowed to every eligible taxpayer a credit against the tax payable under section sixteen, article twenty-seven of this chapter. The amount of this credit shall be determined and applied as provided in this article.
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