Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 13X: WEST VIRGINIA FILM INDUSTRY INVESTMENT ACT/§ 11-13X-10
West Virginia Statutes

§ 11-13X-10 — Burden of proof

West Virginia § 11-13X-10
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 13XWEST VIRGINIA FILM INDUSTRY INVESTMENT ACT

This text of West Virginia § 11-13X-10 (Burden of proof) 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 § 11-13X-10 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

2008 Reg. Sess., HB4684; 2007 Reg. Sess., HB3145

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Repealed.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
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
West Virginia § 11-13X-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-13X-10.