West Virginia Code
Article 10. West Virginia Tax Procedure and Administration Act
§11-10-14a. Tax Refund Check-Off Programs

(a) Except as otherwise provided in this section, or in another section of this code enacted after June 30, 1991, all voluntary tax refund check-off programs expire and do not apply to any personal income tax returns required to be filed after June 30, 1991: Provided, That if any such program has an earlier expiration date specifically provided by law, the earlier expiration date applies.
(b) The Tax Commissioner shall cause each West Virginia personal income tax return form to contain a provision by which a taxpayer, and his or her spouse if a joint return, may donate a portion or all of his or her tax refund to the West Virginia Department of Veterans Assistance for purposes of providing nursing home and health care for aged and disabled veterans in the West Virginia Veterans Home. The total amount of donations received under this subsection shall be deposited in the State Treasury to the credit of the Department of Veterans Assistance to be used exclusively for purposes of providing nursing home and health care for aged and disabled veterans in the West Virginia Veterans Home.
(c) The Tax Commissioner shall cause each West Virginia personal income tax return form to contain a provision by which a taxpayer, and his or her spouse if a joint return, may donate a portion or all of his or her tax refund to the Donel C. Kinnard Memorial State Veterans Cemetery for purposes of operating and maintaining the cemetery. The total amount of donations received under this subsection shall be deposited in the State Treasury to the credit of the Department of Military Affairs and Public Safety to be used exclusively for purposes of operating and maintaining the Donel C. Kinnard Memorial State Veterans Cemetery.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

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

§11-10-4. Definitions

§11-10-5. General Power; Regulations and Forms

§11-10-5a. Investigations

§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

§11-10-5dd. Disclosure of Certain Tax Information Pursuant to Written Agreements With State Agencies Purchasing or Leasing Goods or Services or the Enterprise Resource Planning Board to Facilitate Purchasing; and the State Auditor

§11-10-5e. Service of Notice

§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

§11-10-5i. Enforcement Powers

§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

§11-10-5v. Disclosure of Tax Information to the Treasurer for Return, Recovery and Disposition of Unclaimed and Abandoned Property

§11-10-5w. Confidentiality and Disclosure of Information Set Forth in the Oil and Gas Combined Reporting Form Specified in Subsection (D), Section Three-A, Article Thirteen-a of This Chapter to County Assessors, the Department of Environmental Protec...

§11-10-5x. Waiver of Derivative Tax, Interest and Penalty Imposed on Board Members or Directors of Charitable and Tax Exempt Organizations Imposed on Innocent Governing Board Resulting From Defaults or Delinquencies of the Organization

§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

§11-10-7. Assessment

§11-10-7a. Abatement

§11-10-7b. Abatement of Interest Attributable to Errors and by Tax Division

§11-10-7c. Abatement of Any Penalty or Addition to Tax Attributable to Written Advice by Tax Commissioner

§11-10-7d. Combining Assessments

§11-10-8. Notice of Assessment; Petition for Reassessment or Payment of Assessment Within Sixty Days; Finality of Assessment; Payment of Final Assessment; Effective Date

§11-10-9. Hearing Procedure

§11-10-9a. Small Claims Procedure; Disputes Involving $10,000 or Less

§11-10-10. Appeals

§11-10-10a. Commissioner Allowed to Acquiesce or Not Acquiesce in Decisions of Office of Tax Appeals or Circuit Court

§11-10-11. Collection of Tax

§11-10-11a. Administration of Special District Excise Tax; Commission Authorized

§11-10-11b. Fund Creation; Authorization for Expenditure

§11-10-11c. State Administration of Local Sales and Use Taxes and Excise Taxes; Jurisdiction and Standing Before the Office of Tax Appeals; Rule-Making Authority

§11-10-12. Liens, Release; Subordination; Foreclosure; Withdrawal

§11-10-13. Levy and Distraint

§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

§11-10-13f. Certificate of Sale; Deed to Real Property; Notice and Access to Recover Personal Property; Abandonment and Removal of Personal Property

§11-10-13g. Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property

§11-10-13h. Records of Sale

§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

§11-10-17. 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 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

§11-10-19. 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 Procedures; Report to Legislature

§11-10-25. Taxpayer Must Show Tax Exemption Applies; Presumption

§11-10-26. Adjustment for Correction of Erroneous Distribution of Funds, Limitation Period, Immunity of Agencies, Subdivisions, and Instrumentalities of This State

§11-10-27. Administrative Fees