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.
W. Va. Code § 11-13X-10
Burden of proof
Known as the West Virginia Film Industry Investment Act
The act spans §§ 11-13X-1 to 11-13X-9 (13 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.