West Virginia § 11-10-25 Taxpayer must show tax exemption applies; presumption

West Virginia Statutes

§ 11-10-25 — Taxpayer must show tax exemption applies; presumption

West Virginia § 11-10-25

Ch. 11TAXATION

Art. 10WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT

This text of West Virginia § 11-10-25 (Taxpayer must show tax exemption applies; presumption) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-10-25 (2026).

Text

(a)The burden of proving that a tax exemption applies to any tax administered by the Tax Commissioner shall be upon the taxpayer. Tax exemptions administered by the Tax Commissioner shall be strictly construed against the taxpayer and for the payment of any applicable tax.

(b)To prevent evasion, it is presumed that a tax exemption does not apply until the contrary is clearly established by a preponderance of the evidence.

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(a) The burden of proving that a tax exemption applies to any tax administered by the Tax Commissioner shall be upon the taxpayer. Tax exemptions administered by the Tax Commissioner shall be strictly construed against the taxpayer and for the payment of any applicable tax.

(b) To prevent evasion, it is presumed that a tax exemption does not apply until the contrary is clearly established by a preponderance of the evidence.