W. Va. Code R. § 110-21D-11

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-21D-11 - Burden of Proof

11.1. The burden of proving eligibility for a credit and the amount of the credit rests upon the taxpayer, and a credit may not be allowed to a taxpayer that fails to maintain adequate records or to make them available for inspection.