{"data":{"id":"us-wv/w.-va.-code-11-13f-1","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13F-1","heading":"Legislative Purpose.","body":"In order to reimburse public utilities for the revenue deficiencies that they incur in providing special reduced electric or natural gas, water, or sewer utility rates to low-income residential customers in accordance with the provisions of §24-2A-1 et seq. of this code, there is hereby provided a business and occupation tax credit for reducing electric, natural gas, water, or sewer utility rates for low-income residential customers.","path":["CHAPTER 11. TAXATION.","ARTICLE 13F. BUSINESS AND OCCUPATION TAX CREDIT FOR REDUCING ELECTRIC AND NATURAL GAS UTILITY RATES FOR LOW-INCOME RESIDENTIAL CUSTOMERS."],"source_url":"https://code.wvlegislature.gov/11-13F-1/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:42Z","sha256":"d4526adfbfca9625628a54c760c9d23a2268c694eafb0a6a15376a5c70be388c","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13e-7","next":"us-wv/w.-va.-code-11-13f-2"},"notice":"GroundRules: Original legal text. Not legal advice."}