West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13P - Tax Credit For Medical Malpractice Insurance Premiums
Section 110-13P-3 - Tax Credit Authorized

3.1.1. No eligible taxpayer may assert the Credit on any tax return due prior to July 1, 2002.

3.1.2. No Credit shall be allowed for any taxable year ending after December 31, 2004.

3.2.1. Ten percent of the adjusted annual medical liability insurance premium for the taxpayer's specialty or subspecialty group; or

3.2.2. Ten percent of the taxpayer's actual annual medical liability insurance premium.

3.3.1. To the extent that only a portion of the medical malpractice liability insurance premium is paid on behalf of an eligible taxpayer employed by the state, its agencies or subdivisions and the remainder of the medical malpractice liability insurance premium is paid by the eligible taxpayer, that eligible taxpayer may use the actual amount of medical malpractice liability insurance premium paid by that eligible taxpayer when calculating the amount of Credit available under subsection 3.2 of this section. However, an eligible taxpayer may not use any of the premium paid on its behalf by the state, its agencies or subdivisions or an eligible taxpayer organization when calculating the amount of Credit available under subsection 3.2 of this section.