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 2013 1st Special Session
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