W. Va. Code § 11-10-25
Taxpayer must show tax exemption applies; presumption
West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective
Cite this
- Citation
- W. Va. Code § 11-10-25, Taxpayer must show tax exemption applies; presumption, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363036
- Permanent ID
ys:prov:2363036@1- SHA-256
e6733ab28b6b6a8f9896d9f102f28d54fb241c77755b94ca0fbc10e689d172a0
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) The burden of proving that a tax exemption applies to any tax administered by the Tax Commissioner shall be upon the taxpayer. Tax exemptions administered by the Tax Commissioner shall be strictly construed against the taxpayer and for the payment of any applicable tax.
(b) To prevent evasion, it is presumed that a tax exemption does not apply until the contrary is clearly established by a preponderance of the evidence.