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2017 West Virginia Code
CHAPTER 11. TAXATION.
ARTICLE 13T. TAX CREDIT FOR COMBINED CLAIMS MADE MEDICAL MALPRACTICE PREMIUMS AND MEDICAL MALPRACTICE LIABILITY TAIL INSURANCE PREMIUMS PAID.
- §11-13T-1. Legislative finding and purpose.
- §11-13T-2. Definitions.
- §11-13T-3. Eligibility for tax credits; creation of the credit.
- §11-13T-4. Amount of credit allowed.
- §11-13T-5. Unused credit; carryforward; credit forfeiture.
- §11-13T-6. Application of credit against health care provider tax; schedules; estimated taxes.
- §11-13T-7. Computation and application of credit.
- §11-13T-8. Legislative rules.
- §11-13T-9. Burden of proof.
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