West Virginia Code
Chapter 11. Taxation
Article 13T. Tax Credit for Combined Claims Made Medical Malpractice Premiums and Medical Malpractice Liability Tail Insurance Premiums Paid

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

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

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

§11-13T-4. Amount of Credit Allowed - (a) Allowance. –- (1) The amount of annual credit allowable...

§11-13T-5. Unused Credit; Carryforward; Credit Forfeiture - If any credit remains after application of the credit against...

§11-13T-6. Application of Credit Against Health Care Provider Tax; Schedules; Estimated Taxes - (a) The credit allowed under this article shall be applied...

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

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

§11-13T-9. Burden of Proof - The burden of proof is on the person claiming the...