West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13C - Business Investment And Jobs Expansion Tax Credit, Corporation Headquarters Relocation Tax Credit, Sma
Section 110-13C-12 - Interpretation and construction

Universal Citation: 110 WV Code of State Rules 110-13C-12

Current through Register Vol. XLI, No. 38, September 20, 2024

12.1. No inference, implication or presumption of legislative construction or intent shall be drawn or made by reason of the location or grouping of any particular section, provision or portion of W. Va. Code '11-13C et seq.; and no legal effect shall be given to any descriptive matter or heading relating to any section, subsection or paragraph of W. Va. Code '11-13C et seq.

12.2. Prior to March 10, 1990 the provisions of W. Va. Code '11-13C et seq. were liberally construed in order to effectuate the legislative intent recited in W. Va. Code '11-13C-2.

However, on and after March 10, 1990 this rule was replaced with a rule of reasonable construction in which the burden of proof is on the taxpayer to establish by clear and convincing evidence that the taxpayer is entitled to the benefits allowed by W. Va. Code '11-13C et seq.

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