W. Va. Code § 11-13P-9

Current through 2024 First Special Session

Section 11-13P-9 - Construction of article; burden of proof

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.

W. Va. Code § 11-13P-9