West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-10A-9

Appeal to Office of Tax Appeals; petition; answer

Official textcode.wvlegislature.gov10 subsections

# (a)

A proceeding before the Office of Tax Appeals appealing a tax assessment, a denial of a tax refund or credit or any other order of the Tax Commissioner, or requesting a hearing pursuant to the provisions of any article of this chapter which is administered pursuant to article ten of this chapter, shall be initiated by a person timely filing a written petition that succinctly states:

# (1)

The nature of the case;

# (2)

The facts on which the appeal is based; and

# (3)

Each question presented for review by the Office of Tax Appeals.

# (b)

Except where a different time for filing a petition is specified elsewhere in this code, a petition filed pursuant to subsection (a) of this section is timely filed if postmarked or hand delivered to the Office of Tax Appeals within sixty days of the date a person received written notice of an assessment, denial of a refund or credit, order or other decision of the Tax Commissioner.

# (c)

The Office of Tax Appeals shall, within five days of receipt of a timely petition filed pursuant to subsection (a) of this section, provide the Tax Commissioner with a copy of the petition. The Tax Commissioner shall submit a written answer to the petition within forty days of his or her receipt of the petition. The answer shall succinctly state:

# (1)

The nature of the case;

# (2)

The facts relied upon by the Commissioner;

# (3)

An answer to each question presented for review.

# (d)

A proceeding before the Office of Tax Appeals in other matters conferred by statute or legislatively approved rules shall be initiated by filing a petition with the Office of Tax Appeals in accordance with the provisions of the applicable statute or rule.

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