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