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