West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21D - Residential Solar Energy Tax Credit
Section 110-21D-11 - Burden of Proof
Universal Citation: 110 WV Code of State Rules 110-21D-11
Current through Register Vol. XLI, No. 38, September 20, 2024
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.
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