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-4 - Excess Credit Forfeited
Universal Citation: 110 WV Code of State Rules 110-13P-4
Current through Register Vol. XLI, No. 38, September 20, 2024
4.1. If after application of the Credit against the Health Care Provider Tax any Credit remains for the taxable year, the amount remaining and not used is forfeited. Unused Credit may not be carried back to any prior taxable year and shall not carry forward to any subsequent taxable year.
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