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WEST VIRGINIA CODE
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WVC 11 - 13 X- 10 §11-13X-10. Burden of proof.
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.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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