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W. Va. Code § 11-13G-1

Legislative purpose

West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective

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W. Va. Code § 11-13G-1, Legislative purpose, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363508
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In order to reimburse telephone utilities for the revenue deficiencies which they incur in providing telephone service at special reduced rates to certain low-income residential customers in accordance with the provisions of article two-c, chapter twenty-four of this code, there is hereby provided a tax credit for providing telephone service at special rates to qualified low-income residential customers.