West Virginia Code
Chapter 11. Taxation
Article 13G. Tax Credit for Reducing Telephone Utility Rates for Certain Low-Income Residential Customers

§11-13G-1. Legislative Purpose - In order to reimburse telephone utilities for the revenue deficiencies...

§11-13G-2. Definitions - (a) Any term used in this article shall have the...

§11-13G-3. Amount of Credit - There shall be allowed to any eligible taxpayer a credit...

§11-13G-4. When Credit May Be Taken - An eligible taxpayer may claim a credit allowed under section...

§11-13G-5. Application of Credit - (a) Any unused portion of a credit allowed under this...