There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 10A. WEST VIRGINIA OFFICE OF TAX APPEALS.
§11-10A-3. Office of tax appeals created.
§11-10A-3. Office of tax appeals created.There is hereby created the West Virginia office of tax appeals, a quasi-judicial agency which, for administrative purposes only, is in the department of tax and revenue.
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