West Virginia Code > Chapter 11 > Article 13P – Tax Credit for Medical Liability Insurance Premiums


11-13P-1	Legislative finding and purpose
11-13P-2	Definitions
11-13P-3	Eligibility for tax credits; creation of the credit
11-13P-4	Amount of credit allowed
11-13P-5	Excess credit forfeited
11-13P-6	Application of credit; schedules; estimated taxes
11-13P-7	Computation and application of credit
11-13P-8	Legislative rules
11-13P-9	Construction of article; burden of proof
11-13P-10	Effective date
11-13P-11	Termination of tax credit

Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
Eligible taxpayer: means any person subject to tax under section sixteen, article twenty-seven of this chapter or a physician who is a partner, member, shareholder or employee of an eligible taxpayer. See West Virginia Code 11-13P-2
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Person: means and includes any natural person, corporation, limited liability company, trust or partnership. See West Virginia Code 11-13P-2