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2017 West Virginia Code
CHAPTER 11. TAXATION.
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
- §11-10-1. Legislative findings.
- §11-10-2. Short title; arrangement and classification.
- §11-10-3. Application of this article.
- §11-10-4. Definitions.
- §11-10-5. General power; regulations and forms.
- §11-10-5A. Investigations.
- §11-10-5B. Subpoena and subpoena duces tecum.
- §11-10-5C. Returns by Tax Commissioner.
- §11-10-5D. Confidentiality and disclosure of returns and return information.
- §11-10-5E. Service of notice.
- §11-10-5F. Timely filing and paying.
- §11-10-5G. Time for performance of acts where last day falls on Saturday, Sunday or legal holiday.
- §11-10-5H. Enforcement proceedings.
- §11-10-5I. Enforcement powers.
- §11-10-5J. Liability for taxes withheld or collected.
- §11-10-5K. Fractional parts of a cent.
- §11-10-5L. Payment of estimated tax.
- §11-10-5M. Overpayment of installments.
- §11-10-5N. Payment by commercially acceptable means.
- §11-10-5O. Notice of fiduciary relationship.
- §11-10-5P. Effective date of amendments.
- §11-10-5Q. Settlement agreements and compromises.
- §11-10-5R. Technical assistance advisories.
- §11-10-5S. Disclosure of certain taxpayer information.
- §11-10-5T. Payment by electronic fund transfers.
- §11-10-5U. Disclosure of persons making retail sales of tobacco products.
- §11-10-5V. Disclosure of tax information to the treasurer for return, recovery and disposition of unclaimed and abandoned property.
- §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 Protection and to the Public Service Commission; offenses; penalties.
- §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.
- §11-10-5Y. Disclosure of return information to Consolidated Public Retirement Board.
- §11-10-5Z. Electronic filing for certain persons.
- §11-10-5AA. Confidentiality of information obtained during telecommunications tax study.
- §11-10-5BB. Applying lottery prizes to tax liabilities.
- §11-10-5CC. Disclosure of certain tax information to Commissioner of Highways.
- §11-10-6. Mathematical or clerical errors; collection of balance due on return without remittance.
- §11-10-7. Assessment.
- §11-10-7A. Abatement.
- §11-10-7B. Abatement of interest attributable to errors and by tax division.
- §11-10-7C. Abatement of any penalty or addition to tax attributable to written advice by Tax Commissioner.
- §11-10-7D. Combining assessments.
- §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.
- §11-10-9. Hearing procedure.
- §11-10-9A. Small claims procedure; disputes involving $10,000 or less.
- §11-10-10. Appeals.
- §11-10-10A. Commissioner allowed to acquiesce or not acquiesce in decisions of office of tax appeals or circuit court.
- §11-10-11. Collection of tax.
- §11-10-11A. Administration of special district excise tax; commission authorized.
- §11-10-11B. Fund creation; authorization for expenditure.
- §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.
- §11-10-12. Liens, release; subordination; foreclosure; withdrawal.
- §11-10-13. Levy and distraint.
- §11-10-13A. Property exempt from levy.
- §11-10-13B. Surrender of property subject to levy.
- §11-10-13C. Sale of seized property.
- §11-10-13D. Sale of perishable goods.
- §11-10-13E. Redemption of property.
- §11-10-13F. Certificate of sale; deed to real property; notice and access to recover personal property; abandonment and removal of personal property.
- §11-10-13G. Legal effect of certificate of sale of personal property and deed of real property.
- §11-10-13H. Records of sale.
- §11-10-13I. Expense of levy and sale.
- §11-10-13J. Application of proceeds of levy.
- §11-10-13K. Authority to release levy and return property.
- §11-10-14. Overpayments; credits; refunds and limitations.
- §11-10-14A. Expiration of tax refund check-off programs.
- §11-10-14B. Monetary remedies for overpayments due to unconstitutionality.
- §11-10-14C. Prompt payment of refunds of personal income taxes.
- §11-10-14D. Prompt payment of refunds of corporation net income taxes.
- §11-10-15. Limitations on assessment.
- §11-10-16. Limitations on collection.
- §11-10-17. Interest.
- §11-10-17A. Determination of rate of interest.
- §11-10-18. Additions to tax.
- §11-10-18A. Additions to tax for failure to pay estimated income or business franchise tax.
- §11-10-18B. Additions to tax for failure to pay any other estimated tax.
- §11-10-19. Penalties.
- §11-10-19A. Failure to file correct information returns.
- §11-10-20. Effective date; transition rules.
- §11-10-21. Severability.
- §11-10-22. Information returns and due date thereof.
- §11-10-23. Alternative dispute resolution of tax disputes.
- §11-10-24. Commissioner to review taxpayer problem resolution procedures; report to Legislature.
- §11-10-25. Taxpayer must show tax exemption applies; presumption.
- §11-10-26. Adjustment for correction of erroneous distribution of funds, limitation period, immunity of agencies, subdivisions, and instrumentalities of this state.
- §11-10-27. Administrative fees.
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