West Virginia Code Chapter 11. Taxation § 11-13F-2. Definitions

(1) “Eligible taxpayer” means a utility which has provided electric or natural gas service, or both electric and natural gas service; or water or sewer service, or both water and sewer service, to qualified low-income residential customers at special reduced rates.

(2) “Cost of providing utility service at special reduced rates” means the amount certified by the Public Service Commission under the provisions of § 24-2A-2 of this code as the revenue deficiency incurred by a public utility in providing special reduced rates for electric, natural gas, sewer, or water utility service as required by § 24-2A-1 or approved pursuant to § 24-2A-5 of this code.

(3) “Special reduced rates” means the rates ordered by the Public Service Commission under the authority of § 24-2A-1 or § 24-2A-5 of this code.

(4) “Qualified low-income residential customers” means those utility customers eligible to receive electric, natural gas, water, or sewer utility service under special reduced rates.