{"data":{"id":"us-wv/w.-va.-code-11-13g-4","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13G-4","heading":"When credit may be taken.","body":"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.","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-4/","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":"fa1969d1e230d310c4e7a1087a2bacd73efd44e2624d10f2085b60766aad76f0","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13g-3","next":"us-wv/w.-va.-code-11-13g-5"},"notice":"GroundRules: Original legal text. Not legal advice."}