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
§11-13T-1. Legislative Finding and Purpose
§11-13T-3. Eligibility for Tax Credits; Creation of the Credit
§11-13T-4. Amount of Credit Allowed
§11-13T-5. Unused Credit; Carryforward; Credit Forfeiture
§11-13T-6. Application of Credit Against Health Care Provider Tax; Schedules; Estimated Taxes