West Virginia Code 11-13G-4 – When credit may be taken
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An eligible taxpayer may claim a credit allowed under section three of this article against its tax liability for the taxable year for which it receives certification of the amount of its revenue deficiency from the Public Service Commission.
Terms Used In West Virginia Code 11-13G-4
- Eligible taxpayer: means a utility which has provided telephone service to qualified low-income residential customers at special reduced rates. See West Virginia Code 11-13G-2