reglab/housing_qa huggingface dataset:
WV Code § 11-10A-18 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-18. Finality of Decision by the Office of Tax Appeals; Amount Due Payable; Prompt Refunds

Unless an appeal from the decision of the office of tax appeals is taken pursuant to section nineteen of this article, within sixty days after service of notice of the decision, the office of tax appeals's decision shall become final and conclusive and not subject to either administrative or judicial review. The amount, if any, owed by the taxpayer shall be due and payable to the Tax Commissioner on the day following the date upon which the decision became final. The amount of overpayment by the taxpayer, if any, shall be promptly refunded or credited to the taxpayer.
WV Code § 11-10A-20 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-20. Rules Required

The office of tax appeals shall adopt rules of practice and procedure in accordance with the provisions of article three, chapter twenty-nine-a of this code no later than March 31, 2003.
WV Code § 11-10A-21 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-21. Timely Filing

(a) Any petition, statement or other document required to be filed within a prescribed period or on or before a prescribed date under authority of this article is timely filed if it is delivered in person on or before the date to the office of tax appeals at its office during normal business hours.(b) Any petition, statement or other document required to be filed within a prescribed period or on or before a prescribed date under authority of this article that is delivered by the United States mail to the office of tax appeals is timely filed if the date of the United States postmark stamped on the envelope is within the prescribed period or on or before the prescribed date for filing, and the envelope was deposited in the United States mail, postage prepaid and properly addressed to the office of tax appeals.(c) The last date for timely filing includes any extension of time authorized by law or rule and any extension of time granted in writing by the office of tax appeals.
WV Code § 11-10A-22 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-22. 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 for performing any act falls on Saturday, Sunday or a legal holiday, the performance of the act is 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. The term "legal holiday" means a legal holiday in this state.
WV Code § 11-10A-23 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-23. Confidentiality

The provisions of section five-d, article ten of this chapter, to the extent not inconsistent with the provisions of this article, are applicable to all employees of the office of tax appeals.
WV Code § 11-10B-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10B. Tax Penalty and Additions to Tax Amnesty|§11-10B-1. Legislative Intent

It is the intent of the Legislature in enacting the tax penalty and additions to tax amnesty program, as provided by this article, to improve compliance with this state's tax laws and to accelerate and increase collections of certain taxes currently owed to this state. The Legislature finds and declares that a public purpose is served by the waiver of tax penalties, additions to tax and criminal prosecution in return for the immediate reporting and payment of previously underreported, nonreported, unpaid or underpaid tax liabilities which accrued prior to or are delinquent as of January 1, 1986. The benefits gained by this program include, among other things, accelerated receipt of certain currently owed taxes, permanently bringing into the tax system taxpayers who have been evading tax and providing an opportunity for taxpayers to clear their records and satisfy tax obligations. It is further the intent of the Legislature in enacting this article that the tax penalty and additions to tax amnesty program be a one-time occurrence which shall not be repeated in the future, since taxpayers' expectations of future amnesty programs could have a counterproductive effect on compliance today.
WV Code § 11-10B-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10B. Tax Penalty and Additions to Tax Amnesty|§11-10B-2. Definitions

(a) General rule. -- Terms used in this article shall have the meaning ascribed to them in section four, article ten of this chapter, unless the context in which the term is used in the article clearly requires a different meaning, or the term is defined in subsection (b) of this section.(b) Terms defined. -- For purposes of this article, the term:(1) "Additions to tax" shall mean that amount imposed by section eighteen, or eighteen-a, article ten of this chapter, for failure to file a return or pay tax due, or for negligence or intentional disregard of rules and regulations of the Tax Commissioner, for filing a false or fraudulent return, or for failure to pay estimated tax, and includes "additions to tax" imposed by articles fourteen, fourteen-a, seventeen, nineteen, twenty-one and twenty-four of this chapter, as in effect on June 30, 1978, and preserved in section twenty, article ten of this chapter, for periods ending on or before that date;(2) "Applicant" shall mean any person who timely files an application for amnesty under this article;(3) "Penalty" shall mean and include additions to tax, penalties imposed by section nineteen, article ten of this chapter, penalties imposed by articles eleven, twelve, thirteen, fourteen, fourteen-a, fifteen, fifteen-a, seventeen, nineteen, twenty-one or twenty-four of this chapter, as such articles are presently written or as in effect on June 30, 1978, and preserved in section twenty, article ten of this chapter, for periods ending on or before that date;(4) "Specified tax" shall mean the tax or taxes and the periods thereof for which the taxpayer applies for amnesty under this article.
WV Code § 11-10B-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10B. Tax Penalty and Additions to Tax Amnesty|§11-10B-3. Development and Administration of Program, Implementation of Article

The Tax Commissioner shall develop and administer the tax penalty and additions to tax amnesty program as provided in this article, and shall develop and issue such forms, instructions, regulations and guidelines as he deems to be necessary, and take any other action needed to implement this article.
WV Code § 11-10B-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10B. Tax Penalty and Additions to Tax Amnesty|§11-10B-4. Duration and Application of Program

The Tax Commissioner shall establish a three-month tax penalty and additions to tax amnesty program to be conducted during the calendar year, 1986. The program shall apply to payments and returns required pursuant to any tax specified in section three, article ten of this chapter, but only if the obligation for payment or filing of a return, or both, arose prior to, is delinquent as of, or is due and payable as of January 1, 1986.
WV Code § 11-10B-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10B. Tax Penalty and Additions to Tax Amnesty|§11-10B-5. Waiver of Penalties; Criminal Immunity; Exceptions and Limitations

(a) For any taxpayer who meets the requirements of section six below, and except as otherwise specifically provided in this article.(1) The Tax Commissioner shall waive all penalties, as defined in section two of this article, and all additions to tax, as defined in said section two, for the taxes for which tax penalty and additions to tax amnesty is granted, which are owed as a result of nonpayment, underpayment, nonreporting or underreporting of tax liabilities; and(2) No criminal action may be brought against the taxpayer for the default for which tax penalty and additions to tax amnesty is granted.(b) This section does not apply to nonpayment, underpayment, nonreporting, misreporting or underreporting of tax liabilities for which amnesty is sought if, as of the date the taxpayers' application for amnesty is filed:(1) The taxpayer is the subject of a criminal investigation by any agency of this state; or(2) An administrative proceeding, or a civil or criminal court proceeding has been initiated or is pending in any administrative agency or court of this state or of the United States for nonpayment, delinquency, fraud or other event of noncompliance in relation to any of the specified taxes. An administrative or civil proceeding shall not be deemed to be pending if the taxpayer withdraws with prejudice from the proceeding prior to the granting of amnesty, pays in full the outstanding tax liability plus the accrued interest thereon and otherwise cures any default which is the subject of such proceeding.(c) No refund or credit may be granted for any penalty or addition to tax paid prior to the time the taxpayer files his application for tax penalty and additions to tax amnesty pursuant to section six below. Additionally, no refund or credit shall be granted for any specified taxes plus interest paid under this program unless the Tax Commissioner, on his own motion, redetermines the amount of tax and accrued interest thereon.(d) The taxpayer shall not be eligible for amnesty for any tax liability if the taxpayer has other tax liabilities outstanding for a tax listed in section three, article ten of this chapter, for which he has not applied for amnesty.
WV Code § 11-10B-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10B. Tax Penalty and Additions to Tax Amnesty|§11-10B-7. Publicity Efforts

The Tax Commissioner shall cause the tax penalty and additions to tax amnesty program to be adequately publicized so as to maximize public awareness of and participation in the program.
WV Code § 11-10B-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10B. Tax Penalty and Additions to Tax Amnesty|§11-10B-8. Disposition of Revenue Collected

From the revenue collected under this tax penalty and additions tax amnesty program, $4,000,000 of revenue collected, the disposition of which is not otherwise dedicated by Constitutional provision or prior statutory enactment, shall be paid by the Tax Commissioner into a special "disaster recovery fund," which is hereby created in the State Treasurer's office to be used as appropriated by the Legislature for the recovery of losses occurring in the November, 1985 flood disaster, in twenty-nine counties of this state. The Tax Commissioner shall retain the amount of $200,000 to cover his costs of administering this program. All additional revenues collected by the Tax Commissioner under the provisions of this article, the disposition of which is not otherwise dedicated by Constitutional provision or prior statutory enactment, shall be paid by him into the General Fund.
WV Code § 11-10C-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10C. Benefits-Funded Purchasing|§11-10C-1. Legislative Finding; Short Title and Purpose

The Legislature hereby finds that creation, development, acquisition and maintenance of an automated tax administration system by the Tax Division of the Department of Tax and Revenue are crucial to efficient operation of state government and in the best interests of the people of West Virginia; that the accuracy, efficiency and cost effectiveness of an automated tax administration system will benefit the people of West Virginia through cost savings, more efficient tax administration and more uniform and effective application of the tax laws of the state. This article shall be known as the "Benefits-funded Purchasing Act" and is hereby established by the Legislature for the purpose of creating, developing and maintaining an automated tax administration system by the Tax Division of the Department of Tax and Revenue.
WV Code § 11-10C-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10C. Benefits-Funded Purchasing|§11-10C-2. Authorization of Benefits-Funded Automated Tax Administration System Purchasing Program; Reports; Expiration of Authority

(a) The Tax Commissioner is hereby authorized to enter into contracts to finance and acquire an automated tax administration system and associated computer hardware and software for use in the registration of taxpayers, processing of remittances and returns and collection of delinquent taxes and any interest and penalties thereon and for general tax administration. The Tax Commissioner is further authorized to acquire the technical services and related services necessary to develop, implement and maintain such system and associated computer hardware and software.(b) Prior to entering into any contract authorized by this article, the Tax Commissioner shall provide to the Joint Committee on Government and Finance a copy of the contract and a report setting forth a detailed summary of the terms of the contract, including the estimated amounts of vendor payments and other terms of financing anticipated under the contract and the date upon which vendor payments will end under the contract, and a description and the cost of the technical services and related services the Tax Commissioner determines is necessary to develop, implement and maintain the system and associated hardware or software to be acquired under the contract.(c) The authority of the Tax Commissioner to enter into contracts to finance and acquire an automated tax administration system expires June 30, 2005. The expiration of that authority does not affect the authority of the Tax Commissioner to enter into contracts to maintain an automated tax administration system acquired pursuant to this section, including contracts for the acquisition of associated hardware, software or services after meeting the requirements of subsection (b) of this section.
WV Code § 11-10C-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10C. Benefits-Funded Purchasing|§11-10C-3. Benefits Funding

Notwithstanding any provision of article three, chapter five-a of this code or any other provision of this code to the contrary, payment of costs and compensation for the automated tax administration system, related hardware, software and services may be computed and paid: (1) On the basis of a percentage of the increase in the amount of taxes, interest and penalties collected which is attributable to implementation of the automated tax administration system, as may be described in detail by contract; or (2) on a fixed-fee contract basis, such fees to be paid from the increase in the amount of taxes, interest and penalties collected which is attributable to implementation of the automated tax administration system, as may be described in detail by contract.
WV Code § 11-10C-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10C. Benefits-Funded Purchasing|§11-10C-5. Transfer of Funds; Repeal of Article

At the end of fiscal year two thousand thirteen, all moneys in the automated tax administration system development fund shall be transferred to the General Fund and the provisions of this article are repealed.
WV Code § 11-10D-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10D. Tax Amnesty Program|§11-10D-1. Short Title

This article may be cited as the "West Virginia Tax Amnesty Program of 2004."
WV Code § 11-10D-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10D. Tax Amnesty Program|§11-10D-2. Legislative Intent and Findings

(a) Intent. -– It is the intent of the Legislature in enacting the tax amnesty program provided by this article to improve compliance with this state's tax laws and to accelerate and increase collections of certain taxes currently owed to this state.(b) Findings. -– The Legislature finds and declares that a public purpose is served by the waiver of tax penalties, additions to tax, a portion of accrued interest, and criminal prosecution in return for the immediate reporting and payment of previously underreported, unreported, unpaid or underpaid tax liabilities that are due and owing and are delinquent as of January 1, 2004. Benefits gained by this program include, among other things, accelerated receipt of certain currently owed taxes, permanently bringing into the tax system taxpayers who have been evading tax and providing an opportunity for taxpayers to clear their records and satisfy tax obligations. It is further the intent of the Legislature in enacting this article that the tax amnesty program be a one-time occurrence which shall not be repeated in the future, since taxpayers' expectations of future amnesty programs could have a counterproductive effect on compliance today.
WV Code § 11-10D-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10D. Tax Amnesty Program|§11-10D-3. Definitions

(a) General rule. -- Terms used in this article shall have the meaning ascribed to them in section four, article ten of this chapter, unless the context in which the term is used in this article clearly requires a different meaning, or the term is defined in subsection (b) of this section.(b) Terms defined. -- For purposes of this article, the term:(1) "Additions to tax" means that amount imposed by section eighteen or eighteen-a, article ten of this chapter, for failure to file a return or pay tax due, or for negligence or intentional disregard of rules and regulations of the Tax Commissioner, for filing a false or fraudulent return, or for failure to pay estimated tax, and includes "additions to tax" imposed by any other article of chapter eleven of the code administered under article ten of this chapter;(2) "Applicant" means any person who timely files an application for amnesty under this article;(3) "Interest" means interest imposed pursuant to sections seventeen and seventeen-a, article ten of this chapter;(4) "Penalty" means civil money penalties imposed by section nineteen, article ten of this chapter and any other civil money penalty imposed by any article of this chapter administered under article ten;(5) "Specified tax" shall mean the tax or taxes and the periods thereof for which the taxpayer applies for amnesty under this article.
WV Code § 11-10D-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10D. Tax Amnesty Program|§11-10D-4. Development and Administration of Tax Amnesty Program, Implementation of Article

(a) General. -– The Tax Commissioner shall develop and administer the tax amnesty program provided in this article, notwithstanding any provision of this article to the contrary. The Tax Commissioner shall develop and issue the forms, instructions and guidelines as the commissioner believes to be necessary, and take any other action needed to implement this article.(b) Rules. -– The Tax Commissioner may promulgate rules, including emergency rules, that implement, clarify or explain the tax amnesty program, in the manner provided in article three, chapter twenty-nine-a of this code.
WV Code § 11-10D-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10D. Tax Amnesty Program|§11-10D-5. Duration and Application of Program

The Tax Commissioner shall establish a two-month tax amnesty program to be conducted during the calendar year, 2004. The program shall apply to payments and returns required pursuant to any tax administered under article ten of this chapter, but only if the obligation for payment or filing of a return, or both, arose after January 1, 1986, and prior to January 1, 2004, provided: (1) The tax return was due before January 1, 2004; (2) the amount of tax shown to be due on the tax return was due and payable to the Tax Commissioner before January 1, 2004; or (3) if no tax return was required by law to be filed, the tax was due and payable to the Tax Commissioner before January 1, 2004.
WV Code § 11-10D-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10D. Tax Amnesty Program|§11-10D-6. Waiver of Penalties; Criminal Immunity; Exceptions and Limitations

(a) Waiver of penalty, addition to tax and interest. -– For any taxpayer who meets the requirements of section seven of this article and except as otherwise specifically provided in this article:(1) Waiver. -– The Tax Commissioner shall waive all penalties and additions to tax and fifty percent of the interest imposed on the late filing of a return or the late payment of any tax for which tax amnesty is granted, which is owed as a result of nonpayment, underpayment, nonreporting or underreporting of tax liabilities; and(2) Criminal penalties. -– No criminal action may be brought against the taxpayer for the default for which tax amnesty is granted under this article.(b) Exceptions. -– This section does not apply to nonpayment or underpayment of tax liabilities, or to nonreported, misreported or underreported tax liabilities for which amnesty is sought if, as of the date the taxpayer's application for amnesty is filed:(1) The taxpayer is the subject of a criminal investigation by any agency of this state; or(2) An administrative proceeding or a civil or criminal court proceeding has been initiated or is pending in any administrative agency or court of this state or of the United States for nonpayment, delinquency, fraud or other event of noncompliance in relation to any of the taxes administered under article ten of this chapter. An administrative or civil proceeding shall not be deemed to be pending if the taxpayer withdraws with prejudice from the proceeding prior to the granting of amnesty, pays in full the outstanding tax liability plus fifty percent of the accrued interest thereon and otherwise cures any default which is the subject of the proceeding.(c) No refund or credit. -– No refund or credit may be granted for any penalty, addition to tax or interest paid prior to the date the taxpayer files his or her application for tax amnesty pursuant to section seven of this article. Additionally, no refund or credit shall be granted for any tax or interest paid under this program unless the Tax Commissioner, on his or her own motion, redetermines the amount of tax or accrued interest thereon.(d) Bar to amnesty. -– A taxpayer shall not be eligible for amnesty for any tax liability if the taxpayer has other liabilities outstanding for any tax administered under article ten of this chapter, for which the taxpayer has not applied for amnesty. This includes tax deficiencies pending before the office of tax appeals or a court in this state.
WV Code § 11-10D-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10D. Tax Amnesty Program|§11-10D-8. Publicity Efforts

The Tax Commissioner shall cause the tax amnesty program to be adequately publicized so as to maximize public awareness of and participation in the program.
WV Code § 11-10D-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10D. Tax Amnesty Program|§11-10D-9. Examination of Amnesty Returns and Taxpayer Books and Records

Nothing in this article shall prevent the Tax Commissioner or any authorized employee or agent of the commissioner from examining the books, paper, records and equipment of any taxpayer or other person in order to verify the accuracy and completeness of the application for amnesty or of any tax return filed or payment made under this article, as provided in article ten of this chapter, and to ascertain and assess any tax or other liability owed to the state for any tax administered under article ten of this chapter.