{"data":{"id":"us-wv/w.-va.-code-11-13f-2","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13F-2","heading":"Definitions.","body":"(a) Any term used in this article shall have the same meaning as when used in a comparable context in §11-13-1 et seq. of this code, unless a different meaning is clearly required by the context of its use or by definition in this article.\n(b) For purposes of this article, the term:\n(1) \"Eligible taxpayer\" means a utility which has provided electric or natural gas service, or both electric and natural gas service; or water or sewer service, or both water and sewer service, to qualified low-income residential customers at special reduced rates.\n(2) \"Cost of providing utility service at special reduced rates\" means the amount certified by the Public Service Commission under the provisions of §24-2A-2 of this code as the revenue deficiency incurred by a public utility in providing special reduced rates for electric, natural gas, sewer, or water utility service as required by §24-2A-1 or approved pursuant to §24-2A-5 of this code.\n(3) \"Special reduced rates\" means the rates ordered by the Public Service Commission under the authority of §24-2A-1 or §24-2A-5 of this code.\n(4) \"Qualified low-income residential customers\" means those utility customers eligible to receive electric, natural gas, water, or sewer utility service under special reduced rates.","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-2/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:43Z","sha256":"9d7125d42266702e56bda63174a9fe3894118ed1382c6678e97fac41ef914c2a","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13f-1","next":"us-wv/w.-va.-code-11-13f-3"},"notice":"GroundRules: Original legal text. Not legal advice."}