West Virginia Code
Article 10. West Virginia Tax Procedure and Administration Act
§11-10-7. Assessment

(a) General. — If the Tax Commissioner believes that any tax administered under this article has been insufficiently returned by a taxpayer, either because the taxpayer has failed to properly remit the tax or fee, or has failed to make a return, or has made a return which is incomplete, deficient, or otherwise erroneous, he or she may proceed to investigate and determine or estimate the tax liability and make an assessment therefor.
(b) Jeopardy assessments. — If the Tax Commissioner believes that the collection of any tax administered under this article will be jeopardized by delay, he or she shall thereupon make an assessment of tax, noting that fact upon the assessment. The amount assessed shall immediately be due and payable. Unless the taxpayer against whom a jeopardy assessment is made posts the required security and petitions for reassessment within 20 days after service of notice of the jeopardy assessment, such assessment shall become final: Provided, That upon written request of the taxpayer made within the 20-day period, showing reasonable cause therefor, the Tax Commissioner may grant an extension of time not to exceed 30 additional days within which such petition may be filed. If a taxpayer against whom a jeopardy assessment has been made petitions for reassessment or requests an extension of time to file a petition for reassessment, the petition or request shall be accompanied by remittance of the amount assessed or such security as the Tax Commissioner may consider necessary to ensure compliance with the applicable provisions of this chapter. If a petition for reassessment is timely filed, and the amount assessed has been remitted, or such other security posted, the provisions for hearing, determination, and appeal set forth in §11-10A-1 et seq. of this code shall then be applicable.
(c) Amendment of assessment. — The Tax Commissioner may, at any time before the assessment becomes final, amend, in whole or in part, any assessment whenever he or she ascertains that such assessment is improper or incomplete in any material respect.
(d) Supplemental assessment. — The Tax Commissioner may, at any time within the period prescribed for assessment, make a supplemental assessment whenever he or she ascertains that any assessment is imperfect or incomplete in any material respect.
(e) Address for notice of assessment. —
(1) General rule. — In the absence of notice to the Tax Commissioner under §11-10-5o of this code of the existence of a fiduciary relationship, notice of assessment, if sent by certified mail or registered mail to the taxpayer at his or her last known address, shall be sufficient even if such taxpayer is deceased, or is under a legal disability, or, in the case of a corporation or other legal entity, has terminated its existence.
(2) Joint income tax return. — In the case of a joint income tax return filed by a husband and wife, such notice of assessment may be a single notice, except that if the Tax Commissioner has been notified by either spouse that separate residences have been established, then in lieu of a single notice, a duplicate original of the joint notice shall be sent by certified or registered mail to each spouse at his or her last known address.
(3) Estate tax. — In the absence of notice to the Tax Commissioner of the existence of a fiduciary relationship, notice of assessment of a tax imposed by §11-11-1 et seq. of this code, if addressed in the name of the decedent or other person subject to liability and mailed to his or her last known address, by registered or certified mail, shall be sufficient for purposes of this article and §11-11-1 et seq. of this code.
(f) For purposes of this section, the term "taxpayer" includes any partnership or other pass-through entity that owes tax pursuant to §11-21A-1 et seq. of this code.

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