West Virginia Code > Chapter 11 > Article 13G – Tax Credit for Reducing Telephone Utility Rates for Certain Low-Income Residential Customers
Current as of: 2023 | Check for updates
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Other versions
| 11-13G-1 | Legislative purpose |
| 11-13G-2 | Definitions |
| 11-13G-3 | Amount of credit |
| 11-13G-4 | When credit may be taken |
| 11-13G-5 | Application of credit |
Terms Used In West Virginia Code > Chapter 11 > Article 13G - Tax Credit for Reducing Telephone Utility Rates for Certain Low-Income Residential Customers
- Cost of providing telephone service at special reduced rates: means the amount certified by the Public Service Commission under the provisions of section two, article two-c, chapter . See West Virginia Code 11-13G-2
- 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
- Qualified low-income residential customers: means customers eligible to receive telephone service at special reduced rates. See West Virginia Code 11-13G-2
- Special reduced rates: means the rates ordered by the Public Service Commission under the authority of section one, article two-c, chapter . See West Virginia Code 11-13G-2