West Virginia Code 11-10-25 – Taxpayer must show tax exemption applies; presumption
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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.
Terms Used In West Virginia Code 11-10-25
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
(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.