West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13P - Tax Credit For Medical Malpractice Insurance Premiums
Section 110-13P-8 - Burden of Proof
Universal Citation: 110 WV Code of State Rules 110-13P-8
Current through Register Vol. XLI, No. 38, September 20, 2024
8.1. 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.
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