West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-10B-3
Development and administration of program, implementation of article
Official textcode.wvlegislature.gov
The Tax Commissioner shall develop and administer the tax penalty and additions to tax amnesty program as provided in this article, and shall develop and issue such forms, instructions, regulations and guidelines as he deems to be necessary, and take any other action needed to implement this article.
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In this chapter (40 sections)
- 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…
- 11-10A-23 · Confidentiality
- 11-10B-1 · Legislative intent
- 11-10B-2 · Definitions
- 11-10B-3 · Development and administration of program, implementation of…
- 11-10B-4 · Duration and application of program
- 11-10B-5 · Waiver of penalties; criminal immunity; exceptions and…
- 11-10B-6 · Application for amnesty; requirements; deficiency assessment
- 11-10B-7 · Publicity efforts
- 11-10B-8 · Disposition of revenue collected
- 11-10C-1 · Legislative finding; short title and purpose
- 11-10C-2 · Authorization of benefits-funded automated tax…
- 11-10C-3 · Benefits funding
- 11-10C-4 · Monthly determination of increased revenue attributable to…
- 11-10C-5 · Transfer of funds; repeal of article
- 11-10D-1 · Short title
- 11-10D-2 · Legislative intent and findings
- 11-10D-3 · Definitions
- 11-10D-4 · Development and administration of tax amnesty program,…
- 11-10D-5 · Duration and application of program
- 11-10D-6 · Waiver of penalties; criminal immunity; exceptions and…
- 11-10D-7 · Application for amnesty; requirements; deficiency assessment
- 11-10D-8 · Publicity efforts
- 11-10D-9 · Examination of amnesty returns and taxpayer books and records