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W. Va. Code § 11-13X-10

Burden of proof

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

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W. Va. Code § 11-13X-10, Burden of proof, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363705
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The burden of proof is on the eligible company claiming the credit allowed by this article to establish by clear and convincing evidence that the eligible company or credit transferee is entitled to the amount of credit asserted for the taxable year.