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1 - SUPERVISION

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1A - APPRAISAL OF PROPERTY

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1B - ADDITIONAL REVIEW OF PROPERTY

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1C - FAIR AND EQUITABLE PROPERTY VA

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2 - ASSESSORS

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3 - ASSESSMENTS GENERALLY

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4 - ASSESSMENT OF REAL PROPERTY

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5 - ASSESSMENT OF PERSONAL PROPERTY

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6 - ASSESSMENT OF PUBLIC SERVICE BU

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6A - POLLUTION CONTROL FACILITIES T

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6B - HOMESTEAD PROPERTY TAX EXEMPTI

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6C - SPECIAL METHOD FOR APPRAISING

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6D - ALTERNATIVE-FUEL MOTOR VEHICLE

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6E - SPECIAL METHOD FOR VALUATION O

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6F - SPECIAL METHOD FOR APPRAISING

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6G - ASSESSMENT OF INTERSTATE PUBLI

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6H - VALUATION OF SPECIAL AIRCRAFT

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6I - SENIOR CITIZEN PROPERTY TAX PA

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6J - SPECIAL METHOD FOR VALUATION O

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6K - ASSESSMENT OF INDUSTRIAL PROPE

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7 - CAPITATION TAXES

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7D - VOLUNTARY TRANSFER FROM TEACHE

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8 - LEVIES

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8A - COUNTY-WIDE LEVY FOR DISTRICT

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9 - CRIMES AND PENALTIES

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10 - WEST VIRGINIA TAX PROCEDURE A

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10A - WEST VIRGINIA OFFICE OF TAX

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10B - TAX PENALTY AND ADDITIONS TO

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10C - BENEFITS-FUNDED PURCHASING

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10D - TAX AMNESTY PROGRAM

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10E - TAX SHELTER VOLUNTARY COMPLI

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11 - ESTATE TAXES

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11A - INTERSTATE COMPROMISE OF INH

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11B - INTERSTATE ARBITRATION OF IN

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12 - BUSINESS REGISTRATION TAX

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12A - ANNUAL TAX ON INCOMES OF CER

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12B - MINIMUM SEVERANCE TAX ON COA

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12C - CORPORATE LICENSE TAX

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12D - ESTABLISHMENT OF OFFICE OF B

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13 - BUSINESS AND OCCUPATION TAX

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13A - SEVERANCE AND BUSINESS PRIVI

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13AA - COMMERCIAL PATENT INCENTIVE

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13B - TELECOMMUNICATIONS TAX

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13BB - WEST VIRGINIA INNOVATIVE M

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13C - BUSINESS INVESTMENT AND JOBS

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13CC - ENERGY INTENSIVE INDUSTRIAL

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13D - TAX CREDITS FOR INDUSTRIAL E

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13E - BUSINESS AND OCCUPATION TAX

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13F - BUSINESS AND OCCUPATION TAX

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13H - BUSINESS AND OCCUPATION TAX

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13I. TAX CREDIT FOR EMPLOYING FORM

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13J - NEIGHBORHOOD INVESTMENT PROG

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13K - TAX CREDIT FOR AGRICULTURAL

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13L - THE NATURAL GAS INDUSTRY JOB

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13M - TAX CREDIT FOR NEW VALUE-ADD

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13N - TAX CREDIT FOR NEW STEEL MAN

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13O - TAX CREDIT FOR NEW ALUMINUM

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13P - TAX CREDIT FOR MEDICAL LIABI

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13Q - ECONOMIC OPPORTUNITY TAX CRE

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13R - STRATEGIC RESEARCH AND DEVEL

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13S - MANUFACTURING INVESTMENT TAX

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13T - TAX CREDIT FOR COMBINED CLAI

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13U - HIGH-GROWTH BUSINESS INVESTM

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13V - WORKERS' COMPENSATION DEBT R

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13W - APPRENTICESHIP TRAINING TAX

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13X - WEST VIRGINIA FILM INDUSTRY

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13Y THE WEST VIRGINIA MANUFACTURI

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13Y - THE WEST VIRGINIA MANUFACTUR

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13Z - RESIDENTIAL SOLAR ENERGY TAX

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14 - GASOLINE AND SPECIAL FUEL EXC

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14A - MOTOR CARRIER ROAD TAX

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14B - INTERSTATE FUEL TAX AGREEMEN

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14C - MOTOR FUEL EXCISE TAX

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15 - CONSUMERS SALES AND SERVICE T

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15A - USE TAX

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15B - STREAMLINED SALES AND USE TA

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16 - NONINTOXICATING BEER

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17 - TOBACCO PRODUCTS EXCISE TAX A

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18 - EXCISE TAX ON USE, CONSUMPTIO

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19 - SOFT DRINKS TAX

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20 - RECIPROCAL ENFORCEMENT

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21 - PERSONAL INCOME TAX

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22 - EXCISE TAX ON PRIVILEGE OF TR

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23 - BUSINESS FRANCHISE TAX

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24 - CORPORATION NET INCOME TAX

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25 - TAX RELIEF FOR ELDERLY HOMEOW

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26 - HEALTH CARE PROVIDER MEDICAID

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27 - HEALTH CARE PROVIDER TAXES

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CHAPTER 11. TAXATION.
ARTICLE 13G. TAX CREDIT FOR REDUCING TELEPHONE UTILITY RATES FOR CERTAIN LOW-INCOME RESIDENTIAL CUSTOMERS.

§11-13G-1. Legislative purpose.

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.

§11-13G-2. Definitions.

(a) Any term used in this article shall have the same meaning as when used in a comparable context in articles twelve-a and thirteen-b of this chapter, unless a different meaning is clearly required by the context in which it is used or by definition in this article.

(b) As used in this article, the term:

(1) "Eligible taxpayer" means a utility which has provided telephone service to qualified low-income residential customers at special reduced rates.

(2) "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 twenty-four of this code as the revenue deficiency incurred by a telephone utility in providing telephone service at special reduced rates as required by section one, article two-c, chapter twenty-four of this code.

(3) "Special reduced rates" means the rates ordered by the public service commission under the authority of section one, article two-c, chapter twenty-four of this code.

(4) "Qualified low-income residential customers" means customers eligible to receive telephone service at special reduced rates.

§11-13G-3. Amount of credit.

There shall be allowed to any eligible taxpayer a credit against the carrier income tax imposed by article twelve-a of this chapter or telecommunications tax imposed by article thirteen-b of this chapter, whichever such tax may be imposed upon the eligible taxpayer, for providing telephone service at special reduced rates to qualified low-income residential customers. The amount of the credit available to any eligible taxpayer shall be equal to its cost of providing telephone service at special reduced rates to qualified low-income residential customers less any reimbursement of such cost which the taxpayer has received through other means.

§11-13G-4. When credit may be taken.

An eligible taxpayer may claim a credit allowed under section three of this article against its tax liability for the taxable year for which it receives certification of the amount of its revenue deficiency from the public service commission.

§11-13G-5. Application of credit.

(a) Any unused portion of a credit allowed under this article may be taken as a credit against corporation net income taxes due for the taxable year as provided in section eleven-a, article twenty-four of this chapter.

(b) If any portion of the amount certified as the eligible taxpayer's revenue deficiency by the public service commission is not recovered under subsection (a) hereof, the unrecovered amount may be carried over to the subsequent year as a tax credit as allowed by section three of this article and shall be applied as a credit before any other credits for that year are applied.

(c) In no event shall an eligible taxpayer be allowed to recover more than one hundred percent of its certified revenue deficiency.