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·Ch. 11 TAXATION·Art. 10 WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT

(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.

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