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.
Structure West Virginia Code
Article 13N. Tax Credit for New Steel Manufacturing Operations After July 1, 1998
§11-13N-1. Legislative Purpose
§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-7. Annual Computation of the Number of New Jobs Held by Full-Time Employees
§11-13N-8. Availability of Credit to Successors
§11-13N-9. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations
§11-13N-10. Administrative Rules