Definitions

# (a)

"Division" means the Tax Division of the West Virginia Department of Tax and Revenue.

# (b)

"Tax commissioner" or "commissioner" means the Tax Commissioner of the State of West Virginia or his or her authorized designee.

# (c)

"Office of tax appeals" means the West Virginia office of tax appeals created by this article.

Source: view the official text

In this chapter (40 sections)

11-10-15 · Limitations on assessment
11-10-16 · Limitations on collection
11-10-17 · Interest
11-10-17A · Determination of rate of interest
11-10-18 · Additions to tax
11-10-18A · Additions to tax for failure to pay estimated income or…
11-10-18B · Additions to tax for failure to pay any other estimated tax
11-10-18C · Failure to file partnership return or report
11-10-19 · Penalties
11-10-19A · Failure to file correct information returns
11-10-20 · Effective date; transition rules
11-10-21 · Severability
11-10-22 · Information returns and due date thereof
11-10-23 · Alternative dispute resolution of tax disputes
11-10-24 · Commissioner to review taxpayer problem resolution…
11-10-25 · Taxpayer must show tax exemption applies; presumption
11-10-26 · Adjustment for correction of erroneous distribution of…
11-10-27 · Administrative fees
11-10-28 · Efficiency in Tax Division reporting
11-10A-1 · Legislative finding; purpose
11-10A-2 · Definitions
11-10A-3 · Office of tax appeals created
11-10A-4 · Principal office; place for hearings; county commission to…
11-10A-5 · Seal; authenticating records; judicial notice
11-10A-6 · Chief Administrative Law Judge; appointment, term and…
11-10A-7 · Powers and duties of Chief Administrative Law Judge; all…
11-10A-8 · Jurisdiction of Office of Tax Appeals
11-10A-9 · Appeal to Office of Tax Appeals; petition; answer
11-10A-10 · Hearing procedures
11-10A-11 · Small claims hearing
11-10A-12 · Powers of the office of tax appeals
11-10A-13 · Subpoenas; service; cost; fees; relief; disobedience; oath
11-10A-14 · Recording hearings; notice; record; transcripts; costs
11-10A-15 · Appearances before the office of tax appeals
11-10A-16 · Decisions and orders of the office of tax appeals;…
11-10A-17 · Service of notice of final decisions and orders
11-10A-18 · Finality of decision by the office of tax appeals; amount…
11-10A-19 · Judicial review of office of tax appeals decisions
11-10A-20 · Rules required
11-10A-21 · Timely filing

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