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Email: Chapter 11, Article 13T, Section 9

§11-13T-9. Burden of proof.

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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West Virginia Code

Email WV Code

Email: Chapter 11, Article 13T, Section 9

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§11-13T-9. Burden of proof.