2010 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.
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