11-1-1 Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conduc
11-1-1a Provision of legal services
11-1-2 General duties and powers of commissioner; appraisers
11-1-2a Refund of taxes erroneously collected
11-1-2b Housing index requirements
11-1-3 Aiding board of public works, Auditor and treasurer
11-1-4 Biennial report of commissioner; fiscal officers to furnish information
11-1-4a Powers of Tax Commissioner as to tax and revenue statistics
11-1-5 Misconduct or negligence of officers
11-1-6 Forms and instructions for assessors
11-1-7 Assistance to commissioner by prosecuting attorney
11-1-1b Training of employees
11-1-9 Holders of short-term permits and licenses to sell; rulemaking
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Terms Used In West Virginia Code > Chapter 11 > Article 1 - Supervision

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
  • County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Judgment: includes decrees and orders for the payment of money, or the conveyance or delivery of land or personal property, or some interest therein, or any undertaking, bond or recognizance which has the legal effect of a judgment. See West Virginia Code 2-2-10
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
  • Oath: A promise to tell the truth.
  • oath: shall be deemed to include an affirmation and the word "swear" or "sworn" to be complied with if the person referred to make solemn affirmation. See West Virginia Code 2-2-7
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1