West Virginia Code > Chapter 11 > Article 13CC – Energy Intensive Industrial Consumers Revitalization Tax Credit


11-13CC-1	Short title
11-13CC-2	Legislative findings and purpose
11-13CC-3	Amounts of credits; limitations
11-13CC-3a	Applicability to minimum severance tax credit
11-13CC-4	Required payments to public utilities
11-13CC-5	Expiration

Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3