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West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-13T-9

Burden of proof

Official textcode.wvlegislature.gov

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)
  1. 11-13R-12 · Effective date
  2. 11-13R-13 · Expiration of tax credit
  3. 11-13S-1 · Short title
  4. 11-13S-2 · Legislative findings and purpose
  5. 11-13S-3 · Definitions
  6. 11-13S-4 · Amount of credit allowed for manufacturing investment
  7. 11-13S-5 · Qualified manufacturing investment
  8. 11-13S-6 · Forfeiture of unused tax credits; redetermination of credit…
  9. 11-13S-7 · Transfer of property purchased for manufacturing investment…
  10. 11-13S-8 · Identification of investment credit property
  11. 11-13S-9 · Failure to keep records of property purchased for…
  12. 11-13S-10 · Tax credit review and accountability
  13. 11-13T-1 · Legislative finding and purpose
  14. 11-13T-2 · Definitions
  15. 11-13T-3 · Eligibility for tax credits; creation of the credit
  16. 11-13T-4 · Amount of credit allowed
  17. 11-13T-5 · Unused credit; carryforward; credit forfeiture
  18. 11-13T-6 · Application of credit against health care provider tax;…
  19. 11-13T-7 · Computation and application of credit
  20. 11-13T-8 · Legislative rules
  21. 11-13T-9 · Burden of proof
  22. 11-13U-1 · Short title
  23. 11-13U-2 · Legislative finding and purpose
  24. 11-13U-3 · Definitions
  25. 11-13U-4 · High-growth business investment tax credit
  26. 11-13U-5 · Restrictions on investment
  27. 11-13U-6 · Penalty
  28. 11-13U-7 · Disclosure of tax credits
  29. 11-13U-8 · Tax credit review and accountability
  30. 11-13U-9 · Rules
  31. 11-13U-10 · Effective date; expiration of credit
  32. 11-13V-1 · Short title
  33. 11-13V-2 · Legislative intent and findings
  34. 11-13V-3 · Definitions
  35. 11-13V-4 · Imposition of tax
  36. 11-13V-4A · Coalbed methane
  37. 11-13V-5 · Accounting periods and methods of accounting
  38. 11-13V-6 · Time for filing annual returns and other documents
  39. 11-13V-7 · Periodic installment payments of taxes imposed by this…
  40. 11-13V-8 · Extension of time for filing returns
Full table of contents →