{"data":{"id":"us-wv/w.-va.-code-11-13x-10","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13X-10","heading":"Burden of proof.","body":"The burden of proof is on the eligible company claiming the credit allowed by this article to establish by clear and convincing evidence that the eligible company or credit transferee is entitled to the amount of credit asserted for the taxable year.","path":["CHAPTER 11. TAXATION.","ARTICLE 13X. WEST VIRGINIA FILM INDUSTRY INVESTMENT ACT."],"source_url":"https://code.wvlegislature.gov/11-13X-10/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:47Z","sha256":"3835b9021d54826110d9dbe4790b77060ef0c848a7a6bbb9fd2f36fad9c3d885","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13x-9","next":"us-wv/w.-va.-code-11-13x-11"},"notice":"GroundRules: Original legal text. Not legal advice."}