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§11-10-1. Legislative Findings - The Legislature hereby finds and declares that the adoption by...
§11-10-2. Short Title; Arrangement and Classification - This article may be cited as the "West Virginia Tax...
§11-10-3. Application of This Article - (a) The provisions of this article apply to inheritance and...
§11-10-4. Definitions - For the purpose of this article, the term: (a) "C...
§11-10-5. General Power; Regulations and Forms - The Tax Commissioner shall administer and enforce each tax to...
§11-10-5a. Investigations - For the purpose of ascertaining the correctness of any tax...
§11-10-5aa. Confidentiality of Information Obtained During Telecommunications Tax Study - (a) Section nineteen, article thirteen-b of this chapter was enacted...
§11-10-5b. Subpoena and Subpoena Duces Tecum - (a) Power to issue. -- For the efficient administration of...
§11-10-5bb. Applying Lottery Prizes to Tax Liabilities - (a) Offsetting lottery prizes against tax liabilities. – Upon notification...
§11-10-5c. Returns by Tax Commissioner - If any person fails to file any return required by...
§11-10-5cc. Disclosure of Certain Tax Information to Commissioner of Highways - (a) Notwithstanding any provision of this article to the contrary,...
§11-10-5d. Confidentiality and Disclosure of Returns and Return Information - (a) General rule. — Except when required in an official...
§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 - (a) General. – Notwithstanding any provision of this code to...
§11-10-5e. Service of Notice - Notwithstanding any other provision of this code, the Tax Commissioner...
§11-10-5ee. Limitations on Claiming Credits and Rebates; Rulemaking - (a) No capital investment used to qualify for a state...
§11-10-5f. Timely Filing and Paying - (a) Delivery in person. -- If any return, claim, statement...
§11-10-5g. Time for Performance of Acts Where Last Day Falls on Saturday, Sunday or Legal Holiday - When the last day prescribed under authority of this article...
§11-10-5h. Enforcement Proceedings - The enforcement of any of the collections provisions of this...
§11-10-5i. Enforcement Powers - Any employee of the state Tax Department, so designated by...
§11-10-5j. Liability for Taxes Withheld or Collected - Whenever any person is required by this article (or any...
§11-10-5k. Fractional Parts of a Cent - In the payment of any tax administered by this article,...
§11-10-5l. Payment of Estimated Tax - Payment of estimated tax or any installment thereof, shall be...
§11-10-5m. Overpayment of Installments - In the case of tax payable in installments, if the...
§11-10-5n. Payment by Commercially Acceptable Means - (a) Authority to receive.-- The Tax Commissioner may receive in...
§11-10-5o. Notice of Fiduciary Relationship - (a) Rights and obligations of fiduciary. -- Upon notice to...
§11-10-5p. Effective Date of Amendments - Any amendment to any article administered under this article shall...
§11-10-5q. Settlement Agreements and Compromises - (a) Closing agreements authorized. -- The Tax Commissioner is authorized...
§11-10-5r. Technical Assistance Advisories - (a) The Tax Commissioner may issue an informal technical assistance...
§11-10-5s. Disclosure of Certain Taxpayer Information - (a) Purpose. — The Legislature hereby recognizes the importance of...
§11-10-5t. Payment by Electronic Fund Transfers - (a) The term "electronic funds transfer" means and includes automated...
§11-10-5u. Disclosure of Persons Making Retail Sales of Tobacco Products - Notwithstanding any provision of this article to the contrary, the...
§11-10-5v. Disclosure of Tax Information to the Treasurer for Return, Recovery and Disposition of Unclaimed and Abandoned Property - (a) Notwithstanding any provision of this code to the contrary,...
§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... - (a) Confidentiality of certain information reported on the oil and...
§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 - (a) Notwithstanding any provision of this code to the contrary,...
§11-10-5y. Disclosure of Return Information to Consolidated Public Retirement Board - (a) The Tax Commissioner shall, upon written request, disclose to...
§11-10-5z. Electronic Filing for Certain Persons - (a) (1) For tax years beginning on or after January...
§11-10-6. Mathematical or Clerical Errors; Collection of Balance Due on Return Without Remittance - (a) Mathematical or clerical error. -- When it appears to...
§11-10-7. Assessment - (a) General. — If the Tax Commissioner believes that any...
§11-10-7a. Abatement - (a) General rule. -- The Tax Commissioner is authorized to...
§11-10-7b. Abatement of Interest Attributable to Errors and by Tax Division - (a) In general. -- In the case of any interest...
§11-10-7c. Abatement of Any Penalty or Addition to Tax Attributable to Written Advice by Tax Commissioner - (a) In general. -- The Tax Commissioner shall abate any...
§11-10-7d. Combining Assessments - (a) The Tax Commissioner may, subsequent to any investigation authorized...
§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 - (a) Notice of assessment. -- The Tax Commissioner shall give...
§11-10-9. Hearing Procedure - (a) When a petition for reassessment provided for in section...
§11-10-9a. Small Claims Procedure; Disputes Involving $10,000 or Less - (a) In general. -- Notwithstanding the provisions of section nine...
§11-10-10. Appeals - (a) Right of appeal. -- (1) A taxpayer may appeal...
§11-10-10a. Commissioner Allowed to Acquiesce or Not Acquiesce in Decisions of Office of Tax Appeals or Circuit Court - (a) The commissioner may state and periodically publish the Tax...
§11-10-11. Collection of Tax - (a) General. The Tax Commissioner shall collect the taxes, additions...
§11-10-11a. Administration of Special District Excise Tax; Commission Authorized - (a) Any municipality or county commission which, pursuant to section...
§11-10-11b. Fund Creation; Authorization for Expenditure - Amounts deducted and retained by the Tax Commissioner under subsection...
§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 - (a) The Tax Commissioner has exclusive responsibility for administering, collecting...
§11-10-12. Liens, Release; Subordination; Foreclosure; Withdrawal - (a) General. — Any tax, additions to tax, penalties or...
§11-10-13. Levy and Distraint - (a) Authority of Tax Commissioner. -- If any tax administered...
§11-10-13a. Property Exempt From Levy - (a) Enumeration. -- There shall be exempt from levy: (1)...
§11-10-13b. Surrender of Property Subject to Levy - (a) Requirement. -- Any person in possession of (or obligated...
§11-10-13c. Sale of Seized Property - (a) Notice of seizure. -- As soon as practicable after...
§11-10-13d. Sale of Perishable Goods - If the Tax Commissioner determines that any property seized is...
§11-10-13e. Redemption of Property - (a) Before sale. -- Any person whose property has been...
§11-10-13f. Certificate of Sale; Deed to Real Property; Notice and Access to Recover Personal Property; Abandonment and Removal of Personal Property - (a) Certificate of sale. C In the case of property...
§11-10-13g. Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property - (A) Certificate of sale of property other than real property....
§11-10-13h. Records of Sale - (a) Requirement. -- The Tax Commissioner shall, for each county,...
§11-10-13i. Expense of Levy and Sale - The Tax Commissioner shall determine the expenses to be allowed...
§11-10-13j. Application of Proceeds of Levy - (a) Collection of liability. -- Any money realized from a...
§11-10-13k. Authority to Release Levy and Return Property - (a) Release of levy. -- It shall be lawful for...
§11-10-14. Overpayments; Credits; Refunds and Limitations - (a) Refunds or credits of overpayments. — In the case...
§11-10-14a. Tax Refund Check-Off Programs - (a) Except as otherwise provided in this section, or in...
§11-10-14b. Monetary Remedies for Overpayments Due to Unconstitutionality - (a) Legislative findings and purpose. -- Taxpayers who successfully challenge...
§11-10-14c. Prompt Payment of Refunds of Personal Income Taxes - (a) General rule. -- The net amount of a lawful,...
§11-10-14d. Prompt Payment of Refunds of Corporation Net Income Taxes - (a) General rule. -- The net amount of a lawful,...
§11-10-15. Limitations on Assessment - (a) General rule. — The amount of any tax, additions...
§11-10-16. Limitations on Collection - (a) Where assessment is issued. — Every proceeding instituted by...
§11-10-17. Interest - (a) Underpayments. -– If any amount of a tax administered...
§11-10-17a. Determination of Rate of Interest - (a) In general. -- The annual rate of interest established...
§11-10-18. Additions to Tax - (a) Failure to file tax return or pay tax due....
§11-10-18a. Additions to Tax for Failure to Pay Estimated Income or Business Franchise Tax - (a) Additions to tax. -- Except as otherwise provided in...
§11-10-18b. Additions to Tax for Failure to Pay Any Other Estimated Tax - (a) General rule. - If a person required to make...
§11-10-18c. Failure to File Partnership Return or Report - (a) General rule. — In addition to the additions to...
§11-10-19. Penalties - (a) Failure to collect, account for, and pay over tax,...
§11-10-19a. Failure to File Correct Information Returns - (a) Imposition of penalty. -- In addition to any criminal...
§11-10-20. Effective Date; Transition Rules - (a) The provisions of this article shall take effect on...
§11-10-21. Severability - If any provision of this article or the application thereof...
§11-10-22. Information Returns and Due Date Thereof - (a) Information returns required. -- The Tax Commissioner shall develop...
§11-10-23. Alternative Dispute Resolution of Tax Disputes - On or before December 31, 2002, the Tax Commissioner shall...
§11-10-24. Commissioner to Review Taxpayer Problem Resolution Procedures; Report to Legislature - The commissioner shall review the procedures utilized to resolve taxpayer...
§11-10-25. Taxpayer Must Show Tax Exemption Applies; Presumption - (a) The burden of proving that a tax exemption applies...
§11-10-26. Adjustment for Correction of Erroneous Distribution of Funds, Limitation Period, Immunity of Agencies, Subdivisions, and Instrumentalities of This State - (a)(1) An erroneous distribution, transfer, allocation, overpayment or underpayment dedicated,...
§11-10-27. Administrative Fees - (a) Administrative fee for the collection of money for other...