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WV Code § 11-10-5z (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-5z. Electronic Filing for Certain Persons

(a) (1) For tax years beginning on or after January 1, 2009, any person required to file a return for a tax administered under the provisions of this article and who had total annual remittance for any single tax equal to or greater than $100,000 during the immediately preceding taxable year shall file electronically all returns for all taxes administered under this article.(2) For tax years beginning on or after January 1, 2011, any person required to file a return for a tax administered under the provisions of this article and who had total annual remittance for any single tax equal to or greater than $10,000 during the immediately preceding tax year shall file electronically all returns for all taxes administered under this article.(3) For tax years beginning on or after January 1, 2015:(i) For returns that are required to be filed prior to January 1, 2016, any person required to file a return for a tax administered under the provisions of this article and who had total annual remittance for any single tax equal to or greater than $10,000 during the immediately preceding tax year shall file electronically all such returns for all taxes administered under this article.(ii) For returns that are required to be filed on or after January 1, 2016, any person required to file a return for a tax administered under the provisions of this article and who had total annual remittance for any single tax equal to or greater than $25,000 during the immediately preceding tax year shall file electronically all returns for all taxes administered under this article.(iii) For returns that are required to be filed on or after January 1, 2019, any person required to file a return for a tax administered under the provisions of this article and who had total annual remittance for any single tax equal to or greater than $50,000 during the immediately preceding tax year shall file electronically all returns for taxes administered under this article.(b) The Tax Commissioner shall implement the provisions of this section using any combination of notices, forms, instructions, and rules that he or she determines necessary. All rules shall be promulgated pursuant to §29A-3-1 et seq. of this code.
WV Code § 11-10-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-6. Mathematical or Clerical Errors; Collection of Balance Due on Return Without Remittance

(a) Mathematical or clerical error. -- When it appears to the Tax Commissioner that the taxpayer has made a mathematical error (including an overstatement of the credit for the amount paid as estimated tax), or clerical error, the Tax Commissioner shall correct such error and notify the taxpayer, in writing, of the deficiency or overpayment in tax. The taxpayer shall have fifteen days after receipt of such notice within which to pay any such deficiency. If the taxpayer fails to pay such deficiency within fifteen days, the Tax Commissioner shall make an assessment of such deficiency in accordance with section seven and shall give the taxpayer written notice thereof.(b) Collection of balance due. -- If a taxpayer files a mathematically correct return which reflects a balance due of any tax administered under this article, and if full payment thereof has not been made, the Tax Commissioner shall notify the taxpayer, in writing, of the amount of tax, additions to tax, penalties or interest due. The taxpayer shall have fifteen days after receipt of such notice within which to make payment. If the taxpayer fails to make payment within such fifteen-day period, the Tax Commissioner shall proceed under section eleven of this article to collect the amount due.(c) Certain terms defined. -- For the purposes of this section:(1) Mathematical or clerical error. -- The term "mathematical or clerical error" means:(A) An error in addition, subtraction, multiplication or division shown on any return;(B) An incorrect use of any table provided by the Tax Commissioner with respect to any return if such incorrect use is apparent from the existence of other information on the return;(C) An entry on a return of an item which is inconsistent with another entry of the same or another item on such return;(D) An omission of information which is required to be supplied on the return to substantiate an entry on the return; and(E) An entry on a return of a deduction or credit in an amount which exceeds a statutory limit, if such limit is expressed:(i) As a specified monetary amount, or(ii) As a percentage, ratio, or fraction, and if the items entering into the application of such limit appear on such return.(2) Return. -- The term "return" includes any return, statement, schedule, or list, and any amendment or supplement thereto filed with respect to any tax administered under this article.
WV Code § 11-10-7a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-7a. Abatement

(a) General rule. -- The Tax Commissioner is authorized to abate the assessment of any tax or any liability in respect thereto which:(1) Is void;(2) Is assessed after the expiration of the period of limitation properly applicable thereto; or(3) Is voidable: Provided, That no claim for abatement shall be filed by a taxpayer under this subdivision if the assessment has become final.(b) Small tax balances. -- The Tax Commissioner is authorized to abate the unpaid portion of an assessment of any tax, or any liability in respect thereof, which has become final, if the Tax Commissioner determines under uniform rules promulgated by him or her that the administration and collection costs involved would not warrant collection of the amount due.(c) Interest on abated penalties. -- The Tax Commissioner is authorized to abate any interest on a penalty assessed on a tax, when the penalty has been abated.
WV Code § 11-10-7b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-7b. Abatement of Interest Attributable to Errors and by Tax Division

(a) In general. -- In the case of any interest due on:(1) Any deficiency attributable, in whole or in part, to any error or delay determined by the Tax Commissioner to have been caused by an officer or employee of the Tax Division (acting in his or her official capacity) in performing a ministerial act; or(2) Any payment of any tax (or fee) assessed under section seven of this article to the extent that any error or delay in such payment is determined by the Tax Commissioner to be attributable to an officer or employee of the Tax Division (acting in his or her official capacity) being erroneous or dilatory in performing a ministerial act, the Tax Commissioner may abate all or any part of such interest for any period. For purposes of the preceding sentence, an error or delay shall be taken into account only if no significant aspect of such error or delay can be attributable to the taxpayer (or feepayer) involved, and after the Tax Division has contacted the taxpayer (or feepayer) in writing with respect to such deficiency or payment.(b) Interest abated with respect to erroneous refund check. -- The Tax Commissioner may abate the interest that accrued under section seventeen of this article on any erroneous refund until the date demand for repayment is made, unless the taxpayer (or a related party) has in any way caused such erroneous refund.
WV Code § 11-10-7c (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-7c. Abatement of Any Penalty or Addition to Tax Attributable to Written Advice by Tax Commissioner

(a) In general. -- The Tax Commissioner shall abate any portion of any penalty or addition to tax (or fee) attributable to erroneous advice furnished to the taxpayer (or feepayer) in writing by an officer or employee of the Tax Division, acting in such officer's or employee's official capacity.(b) Limitations. -- Subsection (a) of this section shall apply only if the Tax Commissioner finds that all of the following conditions are satisfied:(1) The written advice was reasonably relied upon by the taxpayer (or feepayer) and was in response to a specific written request of the taxpayer (or feepayer); and(2) The portion of the penalty or addition to tax (or fee) did not result from a failure by the taxpayer (or feepayer) to provide adequate or accurate information.(c) Any person seeking relief under this section shall file with the commissioner all of the following:(1) A copy of the person's written request to the commissioner and a copy of the commissioner's written advice;(2) A statement signed under penalty of perjury setting forth the facts on which the claim is based;(3) Any other information which the commissioner may require.
WV Code § 11-10-7d (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-7d. Combining Assessments

(a) The Tax Commissioner may, subsequent to any investigation authorized by subsection (a), section seven of this article that results in an assessment in each of two or more taxes administered pursuant to this article, combine those assessments into a combined single assessment. In order to complete any investigation, the Tax Commissioner may review and combine returns for the taxes that are the subject of the investigation.(b) If the Tax Commissioner has combined two or more returns as authorized by subsection (a) of this section, the tax remitted shall be applied against taxes in the order provided in a rule promulgated by the Tax Commissioner under the authority of article three, chapter twenty-nine-a of this code.(c) If the Tax Commissioner issues a combined single assessment as authorized in subsection (a) of this section, the limitations on assessment provided in section fifteen of this article shall apply separately to each tax liability included in the single assessment.(d) If the Tax Commissioner issues a single assessment as authorized in subsection (a) of this section and the assessment becomes final pursuant to the provisions of section eight of this article, the Tax Commissioner is authorized to pursue collection of the tax resulting from the combined assessment as authorized by this article, including, but not limited to, sections eleven and thirteen of this article, and to record one lien, pursuant to section twelve of this article, that includes all unpaid amounts of all finalized tax liabilities included in that combined assessment.
WV Code § 11-10-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-9. Hearing Procedure

(a) When a petition for reassessment provided for in section eight of this article, or a petition for refund or credit provided for in section fourteen of this article, is filed within the time prescribed for filing, or a hearing is requested pursuant to the provisions of any other article of this chapter which is administered under this article, the Tax Commissioner shall assign a time and place for a hearing upon the same and shall notify the petitioner of the hearing by written notice at least twenty days in advance thereof. The hearing shall be held within ninety days from the date of filing the petition or other written request for hearing unless continued by agreement of the parties or by the Tax Commissioner for good cause.The hearing shall be informal and shall be conducted in an impartial manner by the Tax Commissioner or a hearing examiner designated by him or her. If the hearing is on a petition for reassessment the burden of proof shall be upon the taxpayer to show the assessment is incorrect and contrary to law, either in whole or in part. If the hearing is on a petition for refund or credit, the petitioner shall also have the burden of proof.After the hearing, the Tax Commissioner shall, within a reasonable time, give notice in writing of his or her decision. Unless an appeal from the decision of the Tax Commissioner rendered in any hearing is taken, pursuant to the provisions of section ten of this article, within sixty days after service of the notice, the Tax Commissioner's decision shall become final and conclusive and not subject to either administrative or judicial review. The amount, if any, due the state under the decision shall be due and payable on the day following the date upon which the decision becomes final. The amount, if any, due the taxpayer under the decision shall be promptly refunded, or the same may be credited pursuant to section fourteen of this article.(b) All petitions which are on the Tax Commissioner's docket on December 31, 2002, for which no administrative hearing has been held, shall be transferred by the Tax Commissioner to the office of tax appeals no later than January 31, 2003; and thereafter, the petition shall, for all purposes except timeliness of filing, be treated as if it had been filed with the office of tax appeals.(c) All petitions which are on the Tax Commissioner's docket on December 31, 2002, for which an administrative hearing has been held prior to that date, shall remain on the Tax Commissioner's docket and the Tax Commissioner shall issue an administrative decision no later than March 31, 2003.
WV Code § 11-10-9a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-9a. Small Claims Procedure; Disputes Involving $10,000 or Less

(a) In general. -- Notwithstanding the provisions of section nine of this article, if the amount in dispute in any petition for reassessment filed under section eight or in any petition for refund or credit filed under section fourteen does not exceed $10,000 for any one taxable year, then, at the option of the taxpayer and concurred in by the Tax Commissioner before the hearing of the case, proceedings in the case shall be conducted under this section. The proceedings shall be conducted in an informal manner and in accordance with the rules of evidence and rules of procedure as the Tax Commissioner may prescribe. A decision, together with a brief summary of the reasons therefor shall be issued by the Tax Commissioner.(1) All small claims petitions which are on the Tax Commissioner's docket on December 31, 2002, for which no administrative hearing has been held, shall be transferred by the Tax Commissioner to the office of tax appeals no later than January 31, 2003; and thereafter, the petition shall, for all purposes except timeliness of filing, be treated as if it had been filed with the office of tax appeals.(2) All small claims petitions which are on the Tax Commissioner's docket on December 31, 2002, for which an administrative hearing has been held prior to that date, shall remain on the Tax Commissioner's docket and the Tax Commissioner shall issue an administrative decision no later than March 31, 2003. (b) Finality of decision. -- A decision entered in any case in which proceedings are conducted under this section is not subject to review, administrative or judicial, and may not be treated as precedent for any other case.(c) Discontinuance of proceedings. -- At any time before commencement of the hearing held under this section, the taxpayer may unilaterally withdraw its election made under subsection (a); and at any time before a decision is issued under this section, the taxpayer may request or the Tax Commissioner, on his or her own motion, may order that further proceedings under this section be discontinued because there are reasonable grounds for believing that the amount in dispute exceeds the amount described in subsection (a) of this section. Upon any discontinuance, or change of election, a hearing shall be held in the same manner as other cases to which section nine of this article applies.(d) Amount of deficiency in dispute. -- For purposes of this section, the amount in dispute includes tax, additions to tax, additional amounts and penalties. It excludes interest.
WV Code § 11-10-10a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-10a. Commissioner Allowed to Acquiesce or Not Acquiesce in Decisions of Office of Tax Appeals or Circuit Court

(a) The commissioner may state and periodically publish the Tax Division's acquiescence or nonacquiescence to indicate its position on an adverse decision of the office of tax appeals or a circuit court.(b) Acquiescence in a decision means acceptance by the commissioner of the conclusion reached, but does not necessarily mean acceptance and approval of any or all of the reasons assigned by the office of tax appeals or circuit court for its conclusion.(c) Nonacquiescence means that the commissioner does not accept one or more of the adverse conclusions reached by the office of tax appeals or the circuit court even though no appeal is taken from the decision. The decision is binding on the commissioner in the case not appealed but is not binding in any other case.
WV Code § 11-10-11b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-11b. Fund Creation; Authorization for Expenditure

Amounts deducted and retained by the Tax Commissioner under subsection (e), section eleven-a of this article shall be deposited by the Tax Commissioner in the special revolving fund which is hereby created and established in the state Treasury and designated as the "special district excise tax administration fund." Amounts deposited in the special district excise tax administration fund may be expended by the Tax Commissioner for the general administration of the taxes administered under the authority of this article.
WV Code § 11-10-13b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-13b. Surrender of Property Subject to Levy

(a) Requirement. -- Any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made shall, upon demand of the Tax Commissioner, surrender such property or rights (or discharge such obligation) to the Tax Commissioner, except such part of the property or rights as is, at the time of such demand, subject to any prior attachment, execution or levy.(b) Enforcement of levy.(1) Extent of personal liability.Any person in possession of or obligated with respect to property subject to levy upon which levy has been made, who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the Tax Commissioner, shall be personally liable to the state in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and interest on such sum at an annual rate established under section seventeen-a of this article, from the date of the levy. Any amount (other than costs) received under this paragraph shall be credited against the liability for the collection of which such levy was made.(2) Penalty for violation. -- In addition to the personal liability imposed by paragraph (1), if any person required to surrender property or rights to property fails or refuses to surrender the same without reasonable cause, such person shall be liable for a money penalty equal to fifty percent of the amount recovered under paragraph (1). No part of this penalty shall be credited against the tax liability for the collection of which such levy was made.(c) Effect of honoring levy. -- Any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which levy has been made, who upon demand by the Tax Commissioner, surrenders such property or rights to property (or discharges such obligation) to the Tax Commissioner, or who pays a liability under subsection (b)(1) shall be discharged from any obligation or liability to the delinquent taxpayer with respect to such property or rights to property arising from such surrender or payment.(d) "Person" defined. -- The term "person" as used in subsection (a) includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee or member is under a duty to surrender the property or rights to property or to discharge the obligation.
WV Code § 11-10-13d (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-13d. Sale of Perishable Goods

If the Tax Commissioner determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and:(a) Return to owner. -- If the owner of the property can be readily found, the Tax Commissioner shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner either:(1) Pays to the Tax Commissioner an amount equal to the appraised value; or(2) Gives bond in such form, with such sureties, and in such amount as the Tax Commissioner shall prescribe, to pay the appraised amount at such time as the Tax Commissioner determines to be appropriate under the circumstances.(b) Immediate sale. -- If the owner does not pay such amount or furnish such bond in accordance with this subsection, the Tax Commissioner shall, as soon as practicable, make public sale of the property in accordance with such regulations as may be prescribed by the Tax Commissioner.