West Virginia Code 11-13P-9 – Construction of article; burden of proof
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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.
Terms Used In West Virginia Code 11-13P-9
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: means and includes any natural person, corporation, limited liability company, trust or partnership. See West Virginia Code 11-13P-2