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 13P. Tax Credit for Medical Liability Insurance Premiums
§11-13P-1. Legislative Finding and Purpose
§11-13P-3. Eligibility for Tax Credits; Creation of the Credit
§11-13P-4. Amount of Credit Allowed
§11-13P-5. Excess Credit Forfeited
§11-13P-6. Application of Credit; Schedules; Estimated Taxes
§11-13P-7. Computation and Application of Credit