{"data":{"id":"us-wv/w.-va.-code-11-13t-9","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13T-9","heading":"Burden of proof.","body":"The burden of proof is on the person claiming the credit allowed by this article to establish by clear and convincing evidence that the person is entitled to the amount of credit asserted for the taxable year.","path":["CHAPTER 11. TAXATION.","ARTICLE 13T. TAX CREDIT FOR COMBINED CLAIMS MADE MEDICAL MALPRACTICE PREMIUMS AND MEDICAL MALPRACTICE LIABILITY TAIL INSURANCE PREMIUMS PAID."],"source_url":"https://code.wvlegislature.gov/11-13T-9/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:46Z","sha256":"94efb0f655908cfc9849167a8a5f2600dbd58ec166973140b66b646a410c0586","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13t-8","next":"us-wv/w.-va.-code-11-13u-1"},"notice":"GroundRules: Original legal text. Not legal advice."}