West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13X-10
Burden of proof
Official textcode.wvlegislature.gov
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.
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In this chapter (40 sections)
- 11-13V-8 · Extension of time for filing returns
- 11-13V-9 · Extension of time for paying tax
- 11-13V-10 · Place for filing returns or other documents
- 11-13V-11 · Time and place for paying tax shown on returns
- 11-13V-12 · Signing of returns and other documents
- 11-13V-13 · Bond of taxpayer may be required
- 11-13V-14 · Collection of tax; agreement for processor to pay tax due…
- 11-13V-15 · Records
- 11-13V-16 · General procedure and administration
- 11-13V-17 · Crimes and penalties
- 11-13W-1 · Tax credits for apprenticeship training in construction…
- 11-13X-1 · Short title
- 11-13X-2 · Legislative findings and purpose
- 11-13X-3 · Definitions
- 11-13X-4 · Creation of the tax credit
- 11-13X-5 · Amount of credit allowed; limitation of the credits
- 11-13X-6 · Requirements for credit
- 11-13X-7 · Application of credit to state taxes
- 11-13X-8 · Uses of credit; unused credit; carry forward; carry back…
- 11-13X-9 · Legislative rules
- 11-13X-10 · Burden of proof
- 11-13X-11 · Tax credit review and accountability
- 11-13X-12 · Economic development; utilization of state locations,…
- 11-13X-13 · Effective date, elimination of film tax credits,…
- 11-13Y-1 · Short title
- 11-13Y-2 · Definitions
- 11-13Y-3 · Eligibility for tax credits; creation of the credit
- 11-13Y-4 · Amount of credit allowed
- 11-13Y-5 · Application of annual credit allowance
- 11-13Y-6 · Availability of credit to successors
- 11-13Y-7 · Credit recapture; interest; penalties; additions to tax;…
- 11-13Y-8 · Report on credit
- 11-13Y-9 · Effective date
- 11-13Z-1 · Amount of credit
- 11-13Z-2 · Restrictions
- 11-13Z-3 · Carryover credit allowed; Tax Commissioner to promulgate…
- 11-14-1 · Short title; arrangement of sections or portions of article
- 11-14-2 · Definitions
- 11-14-3 · Imposition of tax
- 11-14-3A · Applicability of rate increase to gasoline or special fuel…