(a) Right of appeal. --
(1) A taxpayer may appeal the administrative decision of the Tax Commissioner issued under section nine or fourteen of this article, by taking an appeal to the circuit courts of this state within sixty days after being served with notice of the administrative decision.
(2) A taxpayer may appeal the administrative decision of the office of tax appeals in accordance with the provisions of section nineteen, article ten-a of this chapter.
(b) Venue. -- The appeal may be taken in the circuit court of any county:
(1) Wherein the activity taxed was engaged in; or
(2) Wherein the taxpayer resides; or
(3) Wherein the will of the decedent was probated or letters of administration granted; or
(4) To the circuit court of Kanawha County.
(c) Petition for appeal. -- The appeal proceeding shall be instituted by filing a petition with the circuit court, or the judge thereof in vacation, within the sixty-day period prescribed in subsection (a) of this section. The clerk of the circuit court shall, within ten days after date the petition is filed, serve the Tax Commissioner with a copy of the same by registered or certified mail. This petition shall be in writing, verified under oath by the taxpayer, or his or her duly authorized agent, having knowledge of the facts, set forth with particularity the items of the administrative decision or the assessment objected to, together with the reasons for the objections.
(d) Appeal bond. -- If the appeal is of any assessment for additional taxes (except a jeopardy assessment for which security in the amount thereof was previously filed with the Tax Commissioner), then within ninety days after the petition for appeal is filed, or sooner if ordered by the circuit court, the taxpayer shall file with the clerk of the circuit court a cash bond or a corporate surety bond approved by the clerk. The surety must be qualified to do business in this state. These bonds shall be conditioned that the taxpayer shall perform the orders of the court. The penalty of this bond shall be not less than the total amount of tax, additions to tax, penalties and interest for which the taxpayer was found liable in the administrative decision of the Tax Commissioner. Notwithstanding the foregoing and in lieu of the bond, the Tax Commissioner, in his or her discretion upon the terms as he or she may prescribe, may upon a sufficient showing by the taxpayer, certify to the clerk of the circuit court that the assets of the taxpayer subject to the lien imposed by section twelve of this article, or other indemnification, are adequate to secure performance of the orders of the court: Provided, That if the Tax Commissioner refuses to certify that the assets of the taxpayer or other indemnification are adequate to secure performance of the orders of the court, then the taxpayer may apply to the circuit court for the certification.
(e) Hearing of appeal. –- The court shall hear the appeal and determine anew all questions submitted to it on appeal from the determination of the Tax Commissioner. In the appeal a certified copy of the Tax Commissioner's notice of assessment or amended or supplemental assessment and administrative decision thereon shall be admissible and shall constitute prima facie evidence of the tax due under the provisions of those articles of this chapter to which this article is applicable. The court shall render its decree thereon and a certified copy of the decree shall be filed by the clerk of the court with the Tax Commissioner who shall then correct the assessment in accordance with the decree. An appeal may be taken by the taxpayer or the Tax Commissioner to the Supreme Court of Appeals of this state.
Structure West Virginia Code
Article 10. West Virginia Tax Procedure and Administration Act
§11-10-1. Legislative Findings
§11-10-2. Short Title; Arrangement and Classification
§11-10-3. Application of This Article
§11-10-5. General Power; Regulations and Forms
§11-10-5aa. Confidentiality of Information Obtained During Telecommunications Tax Study
§11-10-5b. Subpoena and Subpoena Duces Tecum
§11-10-5bb. Applying Lottery Prizes to Tax Liabilities
§11-10-5c. Returns by Tax Commissioner
§11-10-5cc. Disclosure of Certain Tax Information to Commissioner of Highways
§11-10-5d. Confidentiality and Disclosure of Returns and Return Information
§11-10-5ee. Limitations on Claiming Credits and Rebates; Rulemaking
§11-10-5f. Timely Filing and Paying
§11-10-5g. Time for Performance of Acts Where Last Day Falls on Saturday, Sunday or Legal Holiday
§11-10-5h. Enforcement Proceedings
§11-10-5j. Liability for Taxes Withheld or Collected
§11-10-5k. Fractional Parts of a Cent
§11-10-5l. Payment of Estimated Tax
§11-10-5m. Overpayment of Installments
§11-10-5n. Payment by Commercially Acceptable Means
§11-10-5o. Notice of Fiduciary Relationship
§11-10-5p. Effective Date of Amendments
§11-10-5q. Settlement Agreements and Compromises
§11-10-5r. Technical Assistance Advisories
§11-10-5s. Disclosure of Certain Taxpayer Information
§11-10-5t. Payment by Electronic Fund Transfers
§11-10-5u. Disclosure of Persons Making Retail Sales of Tobacco Products
§11-10-5y. Disclosure of Return Information to Consolidated Public Retirement Board
§11-10-5z. Electronic Filing for Certain Persons
§11-10-6. Mathematical or Clerical Errors; Collection of Balance Due on Return Without Remittance
§11-10-7b. Abatement of Interest Attributable to Errors and by Tax Division
§11-10-7d. Combining Assessments
§11-10-9a. Small Claims Procedure; Disputes Involving $10,000 or Less
§11-10-11a. Administration of Special District Excise Tax; Commission Authorized
§11-10-11b. Fund Creation; Authorization for Expenditure
§11-10-12. Liens, Release; Subordination; Foreclosure; Withdrawal
§11-10-13a. Property Exempt From Levy
§11-10-13b. Surrender of Property Subject to Levy
§11-10-13c. Sale of Seized Property
§11-10-13d. Sale of Perishable Goods
§11-10-13e. Redemption of Property
§11-10-13g. Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property
§11-10-13i. Expense of Levy and Sale
§11-10-13j. Application of Proceeds of Levy
§11-10-13k. Authority to Release Levy and Return Property
§11-10-14. Overpayments; Credits; Refunds and Limitations
§11-10-14a. Tax Refund Check-Off Programs
§11-10-14b. Monetary Remedies for Overpayments Due to Unconstitutionality
§11-10-14c. Prompt Payment of Refunds of Personal Income Taxes
§11-10-14d. Prompt Payment of Refunds of Corporation Net Income Taxes
§11-10-15. Limitations on Assessment
§11-10-16. Limitations on Collection
§11-10-17a. Determination of Rate of Interest
§11-10-18a. Additions to Tax for Failure to Pay Estimated Income or Business Franchise Tax
§11-10-18b. Additions to Tax for Failure to Pay Any Other Estimated Tax
§11-10-18c. Failure to File Partnership Return or Report
§11-10-19a. Failure to File Correct Information Returns
§11-10-20. Effective Date; Transition Rules
§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 Procedures; Report to Legislature
§11-10-25. Taxpayer Must Show Tax Exemption Applies; Presumption