W. Va. Code R. § 110-10G-1
General
1.1. Scope -- This rule adopts and implements alternative dispute resolution mechanisms in order to encourage taxpayers to resolve tax disputes through voluntary settlements rather than litigation. If there is a conflict between this rule and other rules which have been previously promulgated, this rule governs.
1.2. Authority -- W. Va. Code §11-10-23.
1.3. Filing Date -- May 13, 2025.
1.4. Effective Date -- May 13, 2025.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect on August 1, 2035.
Amendment history
5/13/2025
Source: view the official text
Nearby sections (25 sections)
- 110-10F-7 · Registration of EFT taxpayers
- 110-10F-8 · Payment alternatives
- 110-10F-9 · Payment procedures -- general provisions
- 110-10F-10 · Procedures for payment -- ACH debit payment method
- 110-10F-11 · Procedures for payment -- ACH credit payment method
- 110-10F-12 · Requirement for filing returns
- 110-10F-13 · Penalties, etc. for noncompliance
- 110-10F-14 · Voluntary use of EFT to pay taxes
- 110-10F-15 · Proof of payment
- 110-10F-16 · Correction of errors
- 110-10F-17 · Emergency payment
- 110-10F-18 · Grace period during implementation
- 110-10G-1 · General
- 110-10G-2 · Definitions
- 110-10G-3 · Jurisdiction and Scope of Alternative Dispute Resolution
- 110-10G-4 · Conciliation
- 110-10G-5 · Confidentiality
- 110-10J-1 · General
- 110-10J-3 · Definitions
- 110-10J-4 · Reportable Transactions
- 110-10J-5 · Participation in a Reportable Transaction
- 110-10J-6 · Registration of Tax Shelters
- 110-10J-8 · Penalties
- 110-10K-1 · General
- 110-10K-2 · Introduction