W. Va. Code R. § 110-21D-11

Current through Register Vol. XLII, No. 1, January 3, 2025

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.