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W. Va. Code § 11-13M-11

Construction of article

West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective

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W. Va. Code § 11-13M-11, Construction of article, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363564
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The provisions of this article shall be reasonably construed. The burden of proof is on the person claiming the credit allowed by this article to establish by clear and convincing evidence that the person is entitled to the amount of credit asserted for the taxable year.