{"data":{"id":"us-wv/w.-va.-code-11-13g-1","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13G-1","heading":"Legislative purpose.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 13G. TAX CREDIT FOR REDUCING TELEPHONE UTILITY RATES FOR CERTAIN LOW-INCOME RESIDENTIAL CUSTOMERS."],"source_url":"https://code.wvlegislature.gov/11-13G-1/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:43Z","sha256":"5122a0149a0bd046145eda1b64bc7606c3c6aadb331afd4f24fedf0a617b4680","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13f-5","next":"us-wv/w.-va.-code-11-13g-2"},"notice":"GroundRules: Original legal text. Not legal advice."}