W. Va. Code R. § 110-13P-8
Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-13P-8 - Burden of Proof8.1. The burden of proof is on the person claiming the Credit to establish by clear and convincing evidence that the person is entitled to the amount of Credit asserted for the taxable year.W. Va. Code R. § 110-13P-8