West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-10A-3
Office of tax appeals created
Official textcode.wvlegislature.gov
There is hereby created the West Virginia office of tax appeals, a quasi-judicial agency which, for administrative purposes only, is in the Department of Tax and Revenue.
Source: view the official text
In this chapter (40 sections)
- 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
- 11-10A-22 · Time for performance of acts where last day falls on…