West Virginia Code
Chapter 11. Taxation
Article 13P. Tax Credit for Medical Liability Insurance Premiums

§11-13P-1. Legislative Finding and Purpose - The Legislature finds that the retention of physicians practicing in...

§11-13P-2. Definitions - (a) General. – When used in this article, or in...

§11-13P-3. Eligibility for Tax Credits; Creation of the Credit - There shall be allowed to every eligible taxpayer a credit...

§11-13P-4. Amount of Credit Allowed - The amount of annual credit allowable under this article to...

§11-13P-5. Excess Credit Forfeited - If after application of the credit against tax under this...

§11-13P-6. Application of Credit; Schedules; Estimated Taxes - (a) The credit allowed under this article shall be applied...

§11-13P-7. Computation and Application of Credit - (a) Credit resulting from premiums directly paid by persons who...

§11-13P-8. Legislative Rules - The Tax Commissioner shall propose for promulgation pursuant to the...

§11-13P-9. Construction of Article; Burden of Proof - The provisions of this article shall be reasonably construed. The...

§11-13P-10. Effective Date - This article shall be effective for taxable years beginning after...

§11-13P-11. Termination of Tax Credit - No credit shall be allowed under this article for any...