Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 13T: TAX CREDIT FOR COMBINED CLAIMS MADE MEDICAL MALPRACTICE PREMIUMS AND MEDICAL MALPRACTICE LIABILITY TAIL INSURANCE PREMIUMS PAID/§ 11-13T-9
West Virginia Statutes

§ 11-13T-9 — Burden of proof

West Virginia·Ch. 11 TAXATION·Art. 13T TAX CREDIT FOR COMBINED CLAIMS MADE MEDICAL MALPRACTICE PREMIUMS AND MEDICAL MALPRACTICE LIABILITY TAIL INSURANCE PREMIUMS PAID
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.

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Legislative History

2003 Reg. Sess., HB2122

Nearby Sections

15
§ 11-1-1
Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
§ 11-1-1a
Provision of legal services
§ 11-1-1b
Training of employees
§ 11-1-2
General duties and powers of commissioner; appraisers
§ 11-1-2a
Refund of taxes erroneously collected
§ 11-1-2b
Housing index requirements
§ 11-1-3
Aiding board of public works, Auditor and treasurer
§ 11-1-4
Biennial report of commissioner; fiscal officers to furnish information
§ 11-1-4a
Powers of Tax Commissioner as to tax and revenue statistics
§ 11-1-5
Misconduct or negligence of officers
§ 11-1-6
Forms and instructions for assessors
§ 11-1-7
Assistance to commissioner by prosecuting attorney
§ 11-1-8
Repealed. Acts, 2010 Reg. Sess., Ch. 32
§ 11-1-9
Holders of short-term permits and licenses to sell; rulemaking
§ 11-10-1
Legislative findings
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