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
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
11-10-6 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 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
11-10-5dd Disclosure of certain tax information pursuant to written agreements with state agencies purchasing or leasing goods or services or the Enterprise Resource Planning Board to facilitate purchasing; and the State Auditor
11-10-18c Failure to file partnership return or report
11-10-5ee Limitations on claiming credits and rebates; rulemaking
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Terms Used In West Virginia Code > Chapter 11 > Article 10 - West Virginia Tax Procedure and Administration Act

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • 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
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Docket: A log containing brief entries of court proceedings.
  • Document: means any deed, or instrument or writing by which any real property within this state or any interest in real property is granted, conveyed or otherwise transferred to the grantee, purchaser or any other person. See West Virginia Code 11-22-1
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • 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
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Truth in Lending Act: The Truth in Lending Act is a federal law that requires lenders to provide standardized information so that borrowers can compare loan terms. In general, lenders must provide information on Source: OCC
  • 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
  • Venue: The geographical location in which a case is tried.