West Virginia Code > Chapter 11 > Article 13F – Business and Occupation Tax Credit for Reducing Electric and Natural Gas Utility Rates for Low-Income Residential Customers
Current as of: 2023 | Check for updates
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| 11-13F-1 | Legislative Purpose |
| 11-13F-2 | Definitions |
| 11-13F-3 | Amount of credit |
| 11-13F-4 | When credit may be taken |
| 11-13F-5 | Application of credit |
Terms Used In West Virginia Code > Chapter 11 > Article 13F - Business and Occupation Tax Credit for Reducing Electric and Natural Gas Utility Rates for Low-Income Residential Customers
- Cost of providing utility service at special reduced rates: means the amount certified by the Public Service Commission under the provisions of §. See West Virginia Code 11-13F-2
- Eligible taxpayer: means a utility which has provided electric or natural gas service, or both electric and natural gas service. See West Virginia Code 11-13F-2
- Qualified low-income residential customers: means those utility customers eligible to receive electric, natural gas, water, or sewer utility service under special reduced rates. See West Virginia Code 11-13F-2
- Special reduced rates: means the rates ordered by the Public Service Commission under the authority of §. See West Virginia Code 11-13F-2