In determining the outcome of a case, the office of tax appeals may affirm, reverse, modify or vacate an assessment of tax; may order the payment of or deny a refund, in whole or part; may authorize or deny a credit, in whole or part; or may grant other relief necessary or appropriate to dispose of the matter.
Structure West Virginia Code
Article 10A. West Virginia Office of Tax Appeals
§11-10A-1. Legislative Finding; Purpose
§11-10A-3. Office of Tax Appeals Created
§11-10A-4. Principal Office; Place for Hearings; County Commission to Provide Facilities
§11-10A-5. Seal; Authenticating Records; Judicial Notice
§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; Publication
§11-10A-17. Service of Notice of Final Decisions and Orders
§11-10A-18. Finality of Decision by the Office of Tax Appeals; Amount Due Payable; Prompt Refunds
§11-10A-19. Judicial Review of Office of Tax Appeals Decisions
§11-10A-22. Time for Performance of Acts Where Last Day Falls on Saturday, Sunday or Legal Holiday