State Codes and Statutes
Statutes > West-virginia > 11 > 11-13g-1§11-13G-1. Legislative purpose.
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.