West Virginia Code
Article 10A. West Virginia Office of Tax Appeals
§11-10A-20. Rules Required

The office of tax appeals shall adopt rules of practice and procedure in accordance with the provisions of article three, chapter twenty-nine-a of this code no later than March 31, 2003.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 10A. West Virginia Office of Tax Appeals

§11-10A-1. Legislative Finding; Purpose

§11-10A-2. Definitions

§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-6. Chief Administrative Law Judge; Appointment, Term and Vacancy; Qualifications; Compensation; Conflicts of Interest Prohibited; Removal

§11-10A-7. Powers and Duties of Chief Administrative Law Judge; All Employees, Except Chief Administrative Law Judge, Members of Classified Service; Qualifications of Administrative Law Judges

§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-20. Rules Required

§11-10A-21. Timely Filing

§11-10A-22. Time for Performance of Acts Where Last Day Falls on Saturday, Sunday or Legal Holiday

§11-10A-23. Confidentiality