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Chapter 11     Entire Code
‹ Chapter 10  |  Chapter 11A › Printer Friendly Versions
Chapter 11  |  Article 11 - 13G

1 - SUPERVISION

1A - APPRAISAL OF PROPERTY

1B - ADDITIONAL REVIEW OF PROPERTY

1C - FAIR AND EQUITABLE PROPERTY VA

2 - ASSESSORS

3 - ASSESSMENTS GENERALLY

4 - ASSESSMENT OF REAL PROPERTY

5 - ASSESSMENT OF PERSONAL PROPERTY

6 - ASSESSMENT OF PUBLIC SERVICE BU

6A - POLLUTION CONTROL FACILITIES T

6B - HOMESTEAD PROPERTY TAX EXEMPTI

6C - SPECIAL METHOD FOR APPRAISING

6D - ALTERNATIVE-FUEL MOTOR VEHICLE

6E - SPECIAL METHOD FOR VALUATION O

6F - SPECIAL METHOD FOR APPRAISING

6G - ASSESSMENT OF INTERSTATE PUBLI

6H - VALUATION OF SPECIAL AIRCRAFT

6I - SENIOR CITIZEN PROPERTY TAX PA

6J - SPECIAL METHOD FOR VALUATION O

6K - ASSESSMENT OF INDUSTRIAL PROPE

7 - CAPITATION TAXES

7D - VOLUNTARY TRANSFER FROM TEACHE

8 - LEVIES

8A - COUNTY-WIDE LEVY FOR DISTRICT

9 - CRIMES AND PENALTIES

10 - WEST VIRGINIA TAX PROCEDURE A

10A - WEST VIRGINIA OFFICE OF TAX

10B - TAX PENALTY AND ADDITIONS TO

10C - BENEFITS-FUNDED PURCHASING

10D - TAX AMNESTY PROGRAM

10E - TAX SHELTER VOLUNTARY COMPLI

11 - ESTATE TAXES

11A - INTERSTATE COMPROMISE OF INH

11B - INTERSTATE ARBITRATION OF IN

12 - BUSINESS REGISTRATION TAX

12A - ANNUAL TAX ON INCOMES OF CER

12B - MINIMUM SEVERANCE TAX ON COA

12C - CORPORATE LICENSE TAX

12D - ESTABLISHMENT OF OFFICE OF B

13 - BUSINESS AND OCCUPATION TAX

13A - SEVERANCE AND BUSINESS PRIVI

13AA - COMMERCIAL PATENT INCENTIVE

13B - TELECOMMUNICATIONS TAX

13BB - WEST VIRGINIA INNOVATIVE M

13C - BUSINESS INVESTMENT AND JOBS

13CC - ENERGY INTENSIVE INDUSTRIAL

13D - TAX CREDITS FOR INDUSTRIAL E

13E - BUSINESS AND OCCUPATION TAX

13F - BUSINESS AND OCCUPATION TAX

13G - TAX CREDIT FOR REDUCING TELE
    11 - 13 G- 1
    11 - 13 G- 2
    11 - 13 G- 3
    11 - 13 G- 4
    11 - 13 G- 5

13H - BUSINESS AND OCCUPATION TAX

13I - TAX CREDIT FOR EMPLOYING FOR

13J - NEIGHBORHOOD INVESTMENT PROG

13K - TAX CREDIT FOR AGRICULTURAL

13L - THE NATURAL GAS INDUSTRY JOB

13M - TAX CREDIT FOR NEW VALUE-ADD

13N - TAX CREDIT FOR NEW STEEL MAN

13O - TAX CREDIT FOR NEW ALUMINUM

13P - TAX CREDIT FOR MEDICAL LIABI

13Q - ECONOMIC OPPORTUNITY TAX CRE

13R - STRATEGIC RESEARCH AND DEVEL

13S - MANUFACTURING INVESTMENT TAX

13T - TAX CREDIT FOR COMBINED CLAI

13U - HIGH-GROWTH BUSINESS INVESTM

13V - WORKERS' COMPENSATION DEBT R

13W - APPRENTICESHIP TRAINING TAX

13X - WEST VIRGINIA FILM INDUSTRY

13Y - THE WEST VIRGINIA MANUFACTUR

13Z - RESIDENTIAL SOLAR ENERGY TAX

14 - GASOLINE AND SPECIAL FUEL EXC

14A - MOTOR CARRIER ROAD TAX

14B - INTERSTATE FUEL TAX AGREEMEN

14C - MOTOR FUEL EXCISE TAX

15 - CONSUMERS SALES AND SERVICE T

15A - USE TAX

15B - STREAMLINED SALES AND USE TA

16 - NONINTOXICATING BEER

17 - TOBACCO PRODUCTS EXCISE TAX A

18 - EXCISE TAX ON USE, CONSUMPTIO

19 - SOFT DRINKS TAX

20 - RECIPROCAL ENFORCEMENT

21 - PERSONAL INCOME TAX

22 - EXCISE TAX ON PRIVILEGE OF TR

23 - BUSINESS FRANCHISE TAX

24 - CORPORATION NET INCOME TAX

25 - TAX RELIEF FOR ELDERLY HOMEOW

26 - HEALTH CARE PROVIDER MEDICAID

27 - HEALTH CARE PROVIDER TAXES

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

WVC 11 - 13 G- 1 §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.

WVC 11 - 13 G- 2 §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.

WVC 11 - 13 G- 3 §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.

WVC 11 - 13 G- 4 §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.

WVC 11 - 13 G- 5 §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.

Note: WV Code updated with legislation passed through the 2016 Regular Session
The West Virginia Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.


Recent legislation affecting the Code

Citation Year/Session Short Title
§11 - 15 - 9 O - (New Code)
SENATE BILL - 54
PASSED - Regular Session

SB54 ENR  (Uploaded - 03/14/2016)
Altering how tax is collected on homeowners' associations
§11 - 13 J- 3 - (Amended Code)
§11 - 13 J- 4 - (Amended Code)
§11 - 13 J- 4 A - (Amended Code)
§11 - 13 J- 10 - (Amended Code)
§11 - 13 J- 12 - (Amended Code)
SENATE BILL - 293
PASSED - Regular Session

SB293 SUB1 ENR  (Uploaded - 03/17/2016)
Neighborhood Investment Program Act
§11 - 16 - 18 - (Amended Code)
SENATE BILL - 298
PASSED - Regular Session

SB298 SUB1 ENR  (Uploaded - 03/17/2016)
Allowing restaurants, private clubs and wineries sell alcoholic beverages on Sundays
§11 - 21 - 9 - (Amended Code)
§11 - 21 - 71 A - (Amended Code)
SENATE BILL - 349
PASSED - Regular Session

SB349 ENR  (Uploaded - 03/10/2016)
Updating meaning of federal adjusted gross income
§11 - 24 - 43 A - (Amended Code)
SENATE BILL - 352
PASSED - Regular Session

SB352 ENR  (Uploaded - 03/14/2016)
Dedicating corporation net income tax proceeds to railways
§11 - 15 - 30 - (Amended Code)
SENATE BILL - 400
PASSED - Regular Session

SB400 SUB1 ENR  (Uploaded - 03/10/2016)
Reducing amount of sales tax proceeds dedicated to School Major Improvement Fund
§11 - 13 A- 3 B - (Amended Code)
§11 - 13 V- 4 - (Amended Code)
§11 - 21 - 96 - (Amended Code)
SENATE BILL - 419
PASSED - Regular Session

SB419 ENR  (Uploaded - 02/29/2016)
Relating to termination of Workers' Compensation Debt Reduction Act
§11 - 13 A- 3 - (Amended Code)
§11 - 15 - 9 I - (Amended Code)
SENATE BILL - 421
PASSED - Regular Session

SB421 SUB1 ENR  (Uploaded - 03/03/2016)
Terminating behavioral health severance and business privilege tax
§11 - 14 C- 9 A - (New Code)
SENATE BILL - 505
PASSED - Regular Session

SB505 ENR  (Uploaded - 03/15/2016)
Exempting certain uses of field gas from motor fuel excise taxes
§11 - 14 C- 9 - (Amended Code)
SENATE BILL - 582
PASSED - Regular Session

SB582 SUB1 enr  (Uploaded - 03/07/2016)
Providing refundable tax credit for motor fuel sold for use or consumed in railroad diesel locomotives
§11 - 13 - 2 D - (Amended Code)
HOUSE BILL - 2823
PASSED - Regular Session

HB2823 SUB ENR  (Uploaded - 03/09/2016)
Eliminating the street and interurban and electric railways tax
§11 - 24 - 3 - (Amended Code)
§11 - 24 - 13 - (Amended Code)
HOUSE BILL - 4148
PASSED - Regular Session

hb4148 ENR  (Uploaded - 02/20/2016)
Updating the meaning of federal taxable income and certain other terms used in the West Virginia Corporation Net Income Tax Act
§11 - 8 - 6 A - (Amended Code)
HOUSE BILL - 4161
PASSED - Regular Session

hb4161 ENR  (Uploaded - 02/22/2016)
Relating to levies on classifications of property by the Board of Public Works
§11 - 27 - 38 - (Amended Code)
HOUSE BILL - 4209
PASSED - Regular Session

HB4209 SUB ENR  (Uploaded - 03/09/2016)
Relating generally to health care provider taxes
§11 - 10 - 11 A - (Amended Code)
HOUSE BILL - 4612
PASSED - Regular Session

HB4612 SUB ENR  (Uploaded - 03/11/2016)
Relating generally to tax increment financing and economic opportunity development districts
§11 - 21 - 32 - (Amended Code)
§11 - 21 - 77 - (Amended Code)
HOUSE BILL - 4705
PASSED - Regular Session

hb4705 ENR  (Uploaded - 03/09/2016)
Relating to adding an additional type of West Virginia source income of nonresident individual
§11 - 17 - 3 - (Amended Code)
§11 - 17 - 4 - (Amended Code)
§11 - 17 - 4 A - (Amended Code)
§11 - 17 - 4 B - (New Code)
SENATE BILL - 1012
PASSED - 1st Special Session

SB1012 ENR  (Uploaded - 06/14/2016)
Increasing tax rate on cigarettes and other tobacco products
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