West Virginia Statutes

§ 11-13G-2 — Definitions

West Virginia·Ch. 11 TAXATION·Art. 13G TAX CREDIT FOR REDUCING TELEPHONE UTILITY RATES FOR CERTAIN LOW-INCOME RESIDENTIAL CUSTOMERS
(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

Free access — add to your briefcase to read the full text and ask questions with AI

West Virginia § 11-13G-2 (Definitions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

1986 Reg. Sess., SB165

Nearby Sections

15
View on official source ↗