West Virginia Code 11-13X-10 – Burden of proof
Current as of: 2023 | Check for updates
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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.
Terms Used In West Virginia Code 11-13X-10
- Eligible company: means a person or business entity engaged in the business of producing film industry productions. See West Virginia Code 11-13X-3
- 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.