West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13O-11
Construction of article
Official textcode.wvlegislature.gov
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.
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In this chapter (40 sections)
- 11-13N-3 · Eligibility for tax credits; creation of the credit
- 11-13N-4 · Amount of credit allowed; expiration of the credit
- 11-13N-5 · Application of annual credit allowance
- 11-13N-6 · Proration of credit among partners, members of limited…
- 11-13N-7 · Annual computation of the number of new jobs held by…
- 11-13N-8 · Availability of credit to successors
- 11-13N-9 · Credit recapture; interest; penalties; additions to tax;…
- 11-13N-10 · Administrative rules
- 11-13N-11 · Construction of article
- 11-13N-12 · Effective date
- 11-13O-1 · Legislative purpose
- 11-13O-2 · Definitions
- 11-13O-3 · Eligibility for tax credits; creation of the credit
- 11-13O-4 · Amount of credit allowed; expiration of the credit
- 11-13O-5 · Application of annual credit allowance
- 11-13O-6 · Proration of credit among partners, members of limited…
- 11-13O-7 · Annual computation of the number of new jobs held by…
- 11-13O-8 · Availability of credit to successors
- 11-13O-9 · Credit recapture; interest; penalties; additions to tax;…
- 11-13O-10 · Administrative rules
- 11-13O-11 · Construction of article
- 11-13O-12 · Effective date
- 11-13P-1 · Legislative finding and purpose
- 11-13P-2 · Definitions
- 11-13P-3 · Eligibility for tax credits; creation of the credit
- 11-13P-4 · Amount of credit allowed
- 11-13P-5 · Excess credit forfeited
- 11-13P-6 · Application of credit; schedules; estimated taxes
- 11-13P-7 · Computation and application of credit
- 11-13P-8 · Legislative rules
- 11-13P-9 · Construction of article; burden of proof
- 11-13P-10 · Effective date
- 11-13P-11 · Termination of tax credit
- 11-13Q-1 · Short title
- 11-13Q-2 · Legislative finding and purpose
- 11-13Q-3 · Definitions
- 11-13Q-4 · Amount of credit allowed
- 11-13Q-5 · Credit allowed for locating corporate headquarters in this…
- 11-13Q-6 · Credit allowable for certified projects
- 11-13Q-7 · Application of annual credit allowance