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.
Structure West Virginia Code
Article 13X. West Virginia Film Industry Investment Act
§11-13X-2. Legislative Findings and Purpose
§11-13X-4. Creation of the Tax Credit
§11-13X-5. Amount of Credit Allowed; Limitation of the Credits
§11-13X-6. Requirements for Credit
§11-13X-7. Application of Credit to State Taxes
§11-13X-11. Tax Credit Review and Accountability
§11-13X-12. Economic Development; Utilization of State Locations, Talent, and Production Companies