West Virginia Code
Chapter 11. Taxation
Article 10A. West Virginia Office of Tax Appeals

§11-10A-1. Legislative Finding; Purpose - The Legislature finds that there is a need for an...

§11-10A-2. Definitions - (a) "Division" means the Tax Division of the West Virginia...

§11-10A-3. Office of Tax Appeals Created - There is hereby created the West Virginia office of tax...

§11-10A-4. Principal Office; Place for Hearings; County Commission to Provide Facilities - The principal office shall be at the state capital, but...

§11-10A-5. Seal; Authenticating Records; Judicial Notice - The office of tax appeals shall have a seal. The...

§11-10A-6. Chief Administrative Law Judge; Appointment, Term and Vacancy; Qualifications; Compensation; Conflicts of Interest Prohibited; Removal - (a) The Governor, with the advice and consent of the...

§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 - (a) The Chief Administrative Law Judge is the chief executive...

§11-10A-8. Jurisdiction of Office of Tax Appeals - The Office of Tax Appeals has exclusive and original jurisdiction...

§11-10A-9. Appeal to Office of Tax Appeals; Petition; Answer - (a) A proceeding before the Office of Tax Appeals appealing...

§11-10A-10. Hearing Procedures - (a) The office of tax appeals shall assign a date,...

§11-10A-11. Small Claims Hearing - (a) If the amount in dispute in any petition filed...

§11-10A-12. Powers of the Office of Tax Appeals - In determining the outcome of a case, the office of...

§11-10A-13. Subpoenas; Service; Cost; Fees; Relief; Disobedience; Oath - (a) The office of tax appeals has the power to...

§11-10A-14. Recording Hearings; Notice; Record; Transcripts; Costs - (a) Except in the small claims division, all hearings before...

§11-10A-15. Appearances Before the Office of Tax Appeals - (a) A person may appear before the office of tax...

§11-10A-16. Decisions and Orders of the Office of Tax Appeals; Publication - (a) Every final decision or order of the office of...

§11-10A-17. Service of Notice of Final Decisions and Orders - (a) Notice of final decisions and orders of the office...

§11-10A-18. Finality of Decision by the Office of Tax Appeals; Amount Due Payable; Prompt Refunds - Unless an appeal from the decision of the office of...

§11-10A-19. Judicial Review of Office of Tax Appeals Decisions - (a) Either the taxpayer or the commissioner, or both, or...

§11-10A-20. Rules Required - The office of tax appeals shall adopt rules of practice...

§11-10A-21. Timely Filing - (a) Any petition, statement or other document required to be...

§11-10A-22. 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...

§11-10A-23. Confidentiality - The provisions of section five-d, article ten of this chapter,...