West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-10C-1
Legislative finding; short title and purpose
The Legislature hereby finds that creation, development, acquisition and maintenance of an automated tax administration system by the Tax Division of the Department of Tax and Revenue are crucial to efficient operation of state government and in the best interests of the people of West Virginia; that the accuracy, efficiency and cost effectiveness of an automated tax administration system will benefit the people of West Virginia through cost savings, more efficient tax administration and more uniform and effective application of the tax laws of the state.
This article shall be known as the "Benefits-funded Purchasing Act" and is hereby established by the Legislature for the purpose of creating, developing and maintaining an automated tax administration system by the Tax Division of the Department of Tax and Revenue.
Source: view the official text
In this chapter (40 sections)
- 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
- 11-10D-10 · Disposition of revenue collected
- 11-10D-11 · Penalty on liabilities eligible for amnesty for which…
- 11-10D-12 · Report to Legislature and Governor
- 11-10D-13 · Suspension of inconsistent code provisions
- 11-10E-1 · Short title
- 11-10E-2 · Tax shelter voluntary compliance program