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WV Code § 11-10-5ee (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5ee. Limitations on Claiming Credits and Rebates; Rulemaking

(a) No capital investment used to qualify for a state tax credit or rebate can be used to qualify for any additional state tax credit or rebate, unless permission to do so has been specifically set forth in the provisions of this code establishing the relevant state tax credits or rebates.(b) If the provisions of subsection (a) of this section are violated, the State Tax Commissioner shall allow only one of the credits or rebates based upon the following criteria:(1) The Tax Commissioner shall allow the credit or rebate that has previously been granted based upon the capital investment in question; or(2) If no credit or rebate based upon the capital investment in question has previously been granted, the Tax Commissioner shall allow the credit or rebate that is most favorable to the taxpayer and deny the additional credits and rebates for which the capital investment was claimed. (c) When a liability occurs based upon subsection (b) of this section, the following provisions shall apply:(1) An assessment shall be issued in accordance with the provisions of 11-10-7 of this code; (2) Interest shall be charged in accordance with the provisions of 11-10-17 of this code; and (3) Additions to tax shall be charged in accordance with the provisions of 11-10-18 of this code.(d) The provisions of this section are effective for capital investments made on or after January 1, 2022.(e) The State Tax Commissioner has the authority to draft emergency, interpretive, procedural, or legislative rules at his or her discretion to administer and carry out the provisions of this section.
WV Code § 11-10-5f (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5f. Timely Filing and Paying

(a) Delivery in person. -- If any return, claim, statement or other document required to be filed, or any payment required to be made within a prescribed period or on or before a prescribed date, is delivered in person on or before such date to the Tax Commissioner, or the appropriate division or officer of the tax department, at Charleston, West Virginia, during normal business hours of the tax department, is shall be timely filed: Provided, That the Tax Commissioner may authorize such delivery to be made to his agent at such other location or locations in this state, as he may from time to time prescribe.(b) Timely mailing. -- If any return, claim, statement or other document, required to be filed, or any payment required to be made within a prescribed period or on or before a prescribed date under authority of this article or the provisions of any article of this chapter imposing any tax administered under this article, is, after such period or such date, delivered by United States mail to the Tax Commissioner or the state Tax Department, the date of the United States postmark stamped on the cover in which such return, claim, statement, or other document or payment is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be, provided the following mailing requirements are met:(1) The postmark date falls within the prescribed period or on or before the prescribed date for filing (including any extension granted for such filing) of the return, claim, statement or other document, or for making the payment (including any extension granted for such payment); and(2) The return, claim, statement, other document or payment was, within the time prescribed in subparagraph (1), deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the Tax Commissioner or the state Tax Department.(c) Postmarks. -- This section shall apply in the case of postmarks not made by the United States postal service only if and to the extent provided by rules or regulations prescribed by the Tax Commissioner.(d) Registered and certified mailing. -- For purposes of this section, if any return, claim, statement, or other document or payment is sent by United States registered or certified mail, the date of registration or certification shall be deemed the postmark date.(e) Last date for filing or payment. -- The last date for timely filing or timely making payment shall include any extension of time authorized by law or regulation and any extension of time granted in writing by the Tax Commissioner.
WV Code § 11-10-5g (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5g. Time for Performance of Acts Where Last Day Falls on Saturday, Sunday or Legal Holiday

When the last day prescribed under authority of this article or any article of this chapter imposing any tax administered under this article for performing any act falls on Saturday, Sunday or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday. For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time; and the term "legal holiday" means a legal holiday in this state.
WV Code § 11-10-5h (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5h. Enforcement Proceedings

The enforcement of any of the collections provisions of this article in any of the courts of this state shall be under the exclusive jurisdiction of the Tax Commissioner. The Tax Commissioner may, at his request, be represented in any such collection civil action by the Attorney General, the prosecuting attorney of any county in which action is instituted or by any attorney permanently employed by the Tax Commissioner and designated by the Attorney General to be a special assistant Attorney General. In all other court proceedings on appeals of administrative decisions of the Tax Commissioner, the Tax Commissioner shall be represented by the Attorney General. Whenever a prosecuting attorney represents the Tax Commissioner in civil collection actions or the like, such prosecuting attorney shall receive no fees or compensation in addition to the salary paid by the county for such office for services rendered.
WV Code § 11-10-5i (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5i. Enforcement Powers

Any employee of the state Tax Department, so designated by the Tax Commissioner, and who shall have attended a course of instruction at the State Police academy, or its equivalent, shall have all the lawful powers delegated to members of the department of public safety except the power to carry firearms to enforce the provisions of article nine of this chapter in any county or municipality of this state. Any such employee shall, before entering upon the discharge of his duties, execute a bond with security in the sum of $3,500, payable to the State of West Virginia, conditioned for the faithful performance of his duties, as such, and such bond shall be approved as to form by the Attorney General, and the same shall be filed with the Secretary of State and preserved in his office. The department of public safety, any county sheriff (or his deputy) or any municipal police officer, upon request by the Tax Commissioner, is hereby authorized to assist the Tax Commissioner in enforcing the provisions of article nine of this chapter and the criminal penalty provisions of this article or any article of this chapter administered under this article.
WV Code § 11-10-5j (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5j. Liability for Taxes Withheld or Collected

Whenever any person is required by this article (or any article of this chapter administered by this article) to collect or withhold any tax from any person and to pay it over to the Tax Commissioner, the amount of tax so collected or withheld shall be deemed to be moneys held in trust for the State of West Virginia. The amount of such moneys shall be assessed, collected and paid in the same manner and subject to the same provisions and limitations (including penalties) as are applicable with respect to the taxes from which such fund arose.
WV Code § 11-10-5k (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5k. Fractional Parts of a Cent

In the payment of any tax administered by this article, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1¢.
WV Code § 11-10-5l (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5l. Payment of Estimated Tax

Payment of estimated tax or any installment thereof, shall be considered payment on account of the tax imposed by any article administered under this article for the taxable year.
WV Code § 11-10-5m (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5m. Overpayment of Installments

In the case of tax payable in installments, if the taxpayer has paid, as an installment of the tax, more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any for the taxable year. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax due for the taxable year, the overpayment shall be credited or refunded as provided in section fourteen of this chapter.
WV Code § 11-10-5o (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5o. Notice of Fiduciary Relationship

(a) Rights and obligations of fiduciary. -- Upon notice to the Tax Commissioner that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume that power, rights, duties and privileges of such other person in respect of any tax administered under this article (except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated.(b) Notice. -- Notice under this section shall be given in accordance with regulations prescribed by the Tax Commissioner.
WV Code § 11-10-5p (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5p. Effective Date of Amendments

Any amendment to any article administered under this article shall first apply to a particular taxpayer for taxable years beginning on or after the effective date of the act of the Legislature containing such amendment, as determined under article six, section thirty of the Constitution of this state, unless the language of the act provides a controlling internal effective date provision.
WV Code § 11-10-5r (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5r. Technical Assistance Advisories

(a) The Tax Commissioner may issue an informal technical assistance advisory to a person, upon written request, as to the position of his office on the tax consequences of a stated transaction or event, under existing statutes, rules or policies. However, after the issuance of an assessment to a taxpayer, a technical assistance advisory may not be issued to that taxpayer with respect to the issue or issues involved in the assessment.(b) A technical assistance advisory shall have no precedential value except to the taxpayer who requests the advisory and then only for the specific transaction addressed in the technical assistance advisory, unless specifically stated otherwise in the advisory.(c) Any modification of an advisory shall be prospective only.(d) The Tax Commissioner may, in his discretion, promulgate rules prescribing guidelines and procedures for submission, issuance or denial of assistance, and disclosure of technical assistance advisory: Provided, That the Tax Commissioner shall not disclose a technical assistance advisory to any person other than the person who requested the advisory, or his authorized representative, without first deleting the name, address and other identifying details of the person to whom the technical assistance advisory was issued, unless that person executes a written waiver of confidentiality.(e) The Tax Commissioner shall release copies of technical assistance advisories issued pursuant to this section to the public. Any identifying characteristics or facts about the taxpayer shall be omitted or modified in such technical assistance advisories to such an extent so as to not disclose the name or identity of the taxpayer.
WV Code § 11-10-5t (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5t. Payment by Electronic Fund Transfers

(a) The term "electronic funds transfer" means and includes automated clearinghouse debit, automated clearinghouse credit, wire transfer, and any other means recognized by the Tax Commissioner for payment of taxes.(b) The Tax Commissioner may prescribe by emergency rules, administrative notices, forms and instructions, and the procedures and criteria to be followed by certain taxpayers in order to pay taxes by electronic funds transfer methods.(c) The rules shall set forth the following: (1) Acceptable indicia of timely payment;(2) Which type of electronic filing method or methods a particular type of taxpayer may or may not use;(3) Which types of taxes to which electronic filing requirements apply for any given tax year and implementation dates: Provided, That the type of tax to which electronic funds transfer requirements apply during the first tax year is personal income tax withholding by employers;(4) The dollar amount of tax liability per year which, when exceeded, requires or permits electronic funds transfer. Unless and until a legislative rule is promulgated or this section is amended, no person may be required to pay any tax by electronic funds transfer if the amount owed for the tax during the preceding year was less than $120,000: Provided, That for tax years beginning on or after January 1, 2019, no person may be required to pay any tax by electronic funds transfer if the amount owed for the tax during the preceding tax year was less than $50,000;(5) What, if any, exceptions are allowable, and alternative methods of payment to be used for any exceptions;(6) Procedures for making voluntary electronic funds transfer payments;(7) Any provisions needed to implement the civil penalty created by this section; and(8) Any other provisions necessary to ensure the timely implementation of electronic funds transfer payments.(d) In addition to any other additions and penalties which may be applicable, there is a civil penalty for failing or refusing to use an appropriate electronic funds transfer method when required to do so. The amount of this penalty is three percent of the total tax liability which is or was to be paid by electronic funds transfer for any tax for which electronic funds transfer methods are required to be used by the taxpayer.(e) The provisions of this section are not intended to affect the provisions of other sections of this chapter concerning filing of returns or any other provisions which are not in direct conflict with this section.(f) The State Treasurer shall adopt any procedures or rules necessary or convenient for implementing electronic funds transfers of tax payments authorized by this section and rules adopted by the Tax Commissioner. The Treasurer shall draft any procedures and rules adopted in consultation with the Tax Commissioner and the procedures and rules may not conflict with this section or rules adopted by the Tax Commissioner.(g) The provisions of this section become effective on or after January 1, 1998.
WV Code § 11-10-5u (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5u. Disclosure of Persons Making Retail Sales of Tobacco Products

Notwithstanding any provision of this article to the contrary, the Tax Commissioner shall, at least semiannually, provide to the commissioner of the West Virginia alcohol beverage control administration, the superintendent of the West Virginia state police and the secretary of the West Virginia Department of Health and Human Resources by April 1 and October of each year, a list of the names and business locations of each person who indicates on a new application for a business registration certificate or on a current application for renewal of a business registration certificate that the person sells or intends to sell cigarettes or other tobacco products to consumers: Provided, That when available, the Tax Commissioner will provide the name of the business owner, county of location, and the business description code: Provided, however, That the Tax Commissioner may also file a copy of the list provided to the commissioner of the West Virginia alcohol beverage control administration, the superintendent of the West Virginia state police and the secretary of the West Virginia Department of Health and Human Resources in the state register maintained by the Secretary of State, who shall make the list available for inspection and copying: Provided further, That the results of the inspections of retail establishments which sell tobacco products may be reported to the federal government by the commissioner of the West Virginia alcohol beverage control administration.
WV Code § 11-10-5v (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5v. Disclosure of Tax Information to the Treasurer for Return, Recovery and Disposition of Unclaimed and Abandoned Property

(a) Notwithstanding any provision of this code to the contrary, if the information resides in Tax Division databases, the Tax Commissioner shall disclose to the state Treasurer the name, last known address and social security number, or federal employer identification number, as applicable, of persons or businesses, including joint or combined filers, to which tax refund checks have been issued by this state, which checks have gone unclaimed or uncashed for a period of more than six months after the issuance date of the check. Notwithstanding any provision of this code to the contrary, if the information is included in a Tax Division database, the Tax Commissioner shall disclose to the state Treasurer the date, check number, warrant number, transaction identification number, invoice number, and amount of any such unclaimed or uncashed refund check, and the Tax Commissioner's confirmation or denial of confirmation, as applicable, that the tax refund is currently due and payable to the payee or payees to whom the unclaimed or uncashed check was originally issued.(b) Disclosure of this information shall begin as soon as practicable after the effective date of this section on such schedule and under such arrangements as the treasurer and the Tax Commissioner may agree. Information so disclosed shall be used by the treasurer only for the purpose of administering and implementing the return, recovery and disposition of abandoned or unclaimed property in accordance with the provisions of article eight, chapter thirty-six of this code. (c) The treasurer as administrator for unclaimed property shall treat information obtained in accordance with this section as records of abandoned property in accordance with article eight, chapter thirty-six of this code, and shall use the information to facilitate locating owners of unclaimed tax refunds. Notwithstanding any provision of this code to the contrary, the treasurer may disclose any or all of the information to an owner, his or her personal representative, next of kin, attorney at law or a person entitled to inherit from the owner. (d) Of the information received by the treasurer under this section, only the name, city and state of the last known address of the payee or payees to whom the unclaimed or uncashed check was originally issued may be published by the treasurer, and only for the purpose of returning, recovering or disposing of unclaimed tax refunds. Tax information disclosed pursuant to this section to the treasurer shall remain confidential as provided by section five-d of this article, except to the extent disclosure is allowed under this section. The provisions of this section may not be construed to preclude or limit disclosure of tax information authorized by other provisions of this code.
WV Code § 11-10-5y (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5y. Disclosure of Return Information to Consolidated Public Retirement Board

(a) The Tax Commissioner shall, upon written request, disclose to designated employees authorized by the Consolidated Public Retirement Board created by article ten-d, chapter five of this code:(1) Available return information from the master files of the Tax Division relating to the social security account number, address, filing status, marital status, amounts, nature and source of income and the number of dependents reported on any return filed by, or with respect to, any individual receiving a disability annuity; and(2) Available state return information reflected on any state return filed by, or with respect to, any individual described in this subsection relating to the amount of and sources of the individual's gross income.(b) The Tax Commissioner shall disclose return information under this section only for purposes of assisting the Consolidated Public Retirement Board in its efforts to ascertain whether individuals receiving disability retirement benefits under any of the retirement systems which it administers continue to be eligible to receive their disability retirement benefits.(c) The Consolidated Public Retirement Board and its employees shall maintain the confidentiality of information received under this section, except that the information may be disclosed during an administrative process, hearing or appeal, or other action relating to whether an individual receiving disability retirement benefits under any of the retirement systems which the board administers continues to be eligible to receive his or her disability retirement benefits.(d) The provisions of subsection (c), section five-d of this article are applicable to all employees, officers and agents of the Consolidated Public Retirement Board who disclose information received pursuant to this section that is otherwise confidential under any provision of this code for purposes other than those specified in this section.