reglab/statecodes huggingface dataset:
2023 West Virginia Code › Chapter 11. Taxation › Article 10A. West Virginia Office of Tax Appeals › §11-10A-17. Service of Notice of Final Decisions and Orders

(a) Notice of final decisions and orders of the office of tax appeals shall be served upon the parties either by personal or substituted service, or by certified mail.
(1) Service of notice by personal or substituted service is valid if made by any method authorized by the rules of the West Virginia rules of civil procedure.
(2) Service of notice by certified mail is valid if accepted by the party, or if addressed to and mailed to the party's usual place of business or usual place of abode or last known address and accepted by any person.
(b) Any notice addressed and mailed in the manner specified in subsection (a), which is refused or not claimed, may then be served by first-class mail, postage prepaid, to the same address and the date of posting in the United States mail is the date of service.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 West Virginia Code › Chapter 11. Taxation › Article 10D. Tax Amnesty Program › §11-10D-10. Disposition of Revenue Collected

There is hereby created in the State Treasury a special fund to be known as the "tax amnesty fund" into which shall be deposited all payments received under the tax amnesty program. On a monthly basis, the tax amnesty fund shall be distributed as follows:
(1) Dedicated taxes. -– A dedicated tax and applicable interest collected under the tax amnesty program shall be deposited in the fund or account in which the tax would have been deposited had the tax been timely paid; and
(2) Other taxes. -– After complying with subdivision (1) of this section, all other funds collected under the tax amnesty program shall be deposited into the General Revenue Fund.
2023 West Virginia Code › Chapter 11. Taxation › Article 10D. Tax Amnesty Program › §11-10D-11. Penalty on Liabilities Eligible for Amnesty for Which Taxpayer Did Not Apply for Amnesty

(a) If a taxpayer has a liability that would be eligible for amnesty under this article but the taxpayer fails to apply for amnesty within the designated amnesty period as determined in this article, or, after applying for amnesty, fails to satisfy all of the requirements for amnesty, then a penalty in the amount of ten percent of the unpaid liability shall be added to the amount of any unpaid taxes eligible for amnesty.
(b) The Tax Commissioner shall assess the penalty provided in subsection (a) of this section unless:
(1) Taxpayer provides evidence satisfactory to the commissioner which demonstrates that taxpayer's failure to apply for amnesty or his or her failure to satisfy all of the requirements for amnesty was not an intentional attempt to avoid the payment of taxes and was based on the taxpayer's mistaken belief that he or she did not have any liability eligible for amnesty; or
(2) Taxpayer's failure to apply for amnesty, in the case of an assessment issued before the start of or during the amnesty period, is due to taxpayer contesting in an administrative or judicial forum the disputed liability.
2023 West Virginia Code › Chapter 11. Taxation › Article 10D. Tax Amnesty Program › §11-10D-12. Report to Legislature and Governor

On or before July 1, 2005, the Tax Commissioner shall issue a report to the Legislature and the Governor detailing the implementation and results of the tax amnesty program provided in this article. This report shall include, but not be limited to, the following information:
(1) A detailed breakdown of the Tax Commissioner's administrative costs in implementing the program;
(2) The total number of tax amnesty returns filed, by tax and by whether the returns are new returns or amended returns;
(3) The gross tax amnesty revenues collected by tax, which shall also be broken down into the following categories:
(A) Amounts represented by assessments made, but not finalized, and by liens filed by the Tax Commissioner before the first day of the amnesty period; and
(B) All other amounts;
(4) The total dollar amount of revenue collected by the program to a date no earlier than thirty days before the date of the report required by this section, which shall be further allocated by type of tax, interest on the tax to which the payment relates;
(5) The total amount of interest forgiven under the program;
(6) The total amount of additions to tax forgiven under the program;
(7) The total amount of penalties (not including additions to tax or interest) collected under the program; and
(8) Any other statistical information that the Tax Commissioner determines to be necessary to measure the net impact of this tax amnesty program.
2023 West Virginia Code › Chapter 11. Taxation › Article 10E. Tax Shelter Voluntary Compliance Program › §11-10E-3. &Quottax Avoidance Transaction" Defined

For purposes of this article, the term "tax avoidance transaction" means a plan or arrangement devised for the principal purpose of avoiding federal or state income tax or both. Tax avoidance transactions include, but are not limited to, "listed transactions" as defined in Treasury Regulations Section 1.6011-4(b)(2).
2023 West Virginia Code › Chapter 11. Taxation › Article 10E. Tax Shelter Voluntary Compliance Program › §11-10E-6. Failure to Register Tax Shelter or Maintain List

(a) Penalty imposed. -- Any person that fails to comply with the requirements of section eight or section nine of this article shall incur a penalty as provided in subsection (b). A person shall not be in compliance with the requirements of section eight unless and until the required registration has been filed and contains all of the information required to be included with such registration under such section eight or Section 6111 of the Internal Revenue Code. A person shall not be in compliance with the requirements of section nine unless, at the time the required list is made available to the Tax Commissioner, such list contains all of the information required to be maintained under such section nine or Section 6112 of the Internal Revenue Code.
(b) Amount of penalty. -- The following penalties apply:
(1) In the case of each failure to comply with the requirements of subsection (a), subsection (b) or subsection (d) of section eight, the penalty shall be $10,000;
(2) If the failure to comply with the requirements of subsection (a), subsection (b) or subsection (d) of section eight is with respect to a listed transaction described in subsection (c) of section eight, the penalty shall be $100,000;
(3) In the case of each failure to comply with the requirements of subsection (a) or subsection (b) of section nine, the penalty shall be $10,000; and
(4) If the failure to comply with the requirements of subsection (a) or subsection (b) of section nine is with respect to a listed transaction described in subsection (c) of section nine, the penalty shall be $100,000.
(c) Authority to rescind penalty. -- The office of tax appeals, with the written approval of the Tax Commissioner, may rescind all or any portion of any penalty imposed by this section with respect to any violation only if one or more of the following apply: (1) It is determined that failure to comply did not jeopardize the best interests of the state and is not due to any willful neglect or any intent not to comply; (2) it is shown that the violation is due to an unintentional mistake of fact; (3) rescinding the penalty would promote compliance with the requirements of this article and effective tax administration; or (4) the taxpayer can show that there was reasonable cause for the failure to disclose and that the taxpayer acted in good faith.
(d) Coordination with other penalties. -- The penalty imposed by this section is in addition to any penalty imposed by this article or article ten of this chapter.
2023 West Virginia Code › Chapter 11. Taxation › Article 10E. Tax Shelter Voluntary Compliance Program › §11-10E-7. Promoting Tax Shelters

Except as herein provided, the provisions of Section 6700 of the Internal Revenue Code shall apply for purposes of this article as if such section applied to a West Virginia deduction, credit, exclusion from income, allocation or apportionment rule, or other West Virginia tax benefit. Notwithstanding Section 6700(a) of the Internal Revenue Code, if an activity with respect to which a penalty imposed under Section 6700(a) of the Internal Revenue Code, as applied for purposes of this article, involves a false or fraudulent statement as described in Section 6700(a)(2)(A) of the Internal Revenue Code, as applied for purposes of this article, the amount of the penalty imposed under this section shall be fifty percent of the gross income derived (or to be derived) from such activity by the person upon which the penalty is imposed.
2023 West Virginia Code › Chapter 11. Taxation › Article 10E. Tax Shelter Voluntary Compliance Program › §11-10E-8. Registration of Tax Shelters

(a) Federal tax shelter. -- Any tax shelter organizer or material advisor required to register a tax shelter under Section 6111 of the Internal Revenue Code shall send a duplicate of the federal registration information to the Tax Commissioner not later than the day on which registration is required under federal law. Any person required to register under Section 6111 of the Internal Revenue Code who receives a tax registration number from the Secretary of the Treasury shall, within thirty days after request by the Tax Commissioner, file a statement of that registration number with the Tax Commissioner.
(b) Additional requirements for listed transactions. -- In addition to the requirements of subsection (a), for any transactions entered into on or after February 28, 2000, that become listed transactions (as defined under Treasury Regulations Section 1.6011-4) at any time, those transactions shall be registered with the Tax Commissioner (in the form and manner prescribed by the Tax Commissioner) by the later of: (i) Sixty days after entering into the transaction; (ii) sixty days after the transaction becomes a listed transaction; or (iii) July 1, 2006.
(c) Tax shelters subject to this section for taxable years commencing before January 1, 2007. -- The provisions of this section apply to any tax shelter herein described in which a person:
(1) Organizes or participates in the sale of an interest in a partnership, entity or other plan or arrangement; and
(2) Makes or causes another person to make a false or fraudulent statement with respect to securing a tax benefit or a gross valuation as to any material matter, and which is or was one or more of the following: (A) Organized in this state; (B) doing business in this state; or (C) deriving income from sources in this state.
(d) Tax shelters subject to this section for taxable years commencing on or after January 1, 2007. -- The provisions of this section apply to any tax shelter herein described in which a person organizes or participates in the sale of an interest in a partnership, entity or other plan or arrangement that is or was one or more of the following: (i) Organized in this state; (ii) doing business in this state; or (iii) deriving income from sources in this state.
(e) Tax shelter identification number. -- Any person required to file a return under this article and required to include on the person's federal income tax return a tax shelter identification number pursuant to Section 6111 of the Internal Revenue Code shall furnish such number when filing the person's West Virginia return.
2023 West Virginia Code › Chapter 11. Taxation › Article 10E. Tax Shelter Voluntary Compliance Program › §11-10E-9. Investor Lists

(a) Federal abusive tax shelter. -- Any person required to maintain a list under Section 6112 of the Internal Revenue Code and Treasury Regulations Section 301.6112-1 with respect to a potentially abusive tax shelter shall furnish such list to the Tax Commissioner not later than the time such list is required to be furnished to the Internal Revenue Service under federal income tax law. The list required under this section shall include the same information required with respect to a potentially abusive tax shelter under Treasury Regulations Section 301.6112-1 and any other information that the Tax Commissioner may require.
(b) Additional requirements for listed transactions. -- For transactions entered into on or after February 28, 2000, that become listed transactions (as defined under Treasury Regulations Section 1.6011-4) at any time thereafter, the list shall be furnished to the Tax Commissioner by the later of sixty days after entering into the transaction or sixty days after the transaction becomes a listed transaction.
(c) Tax shelters subject to this section. -- The provisions of this section apply to any tax shelter herein described in which a person:
(1) Organizes or participates in the sale of an interest in a partnership, entity or other plan or arrangement; and
(2) Makes or causes another person to make a false or fraudulent statement with respect to securing a tax benefit or a gross valuation as to any material matter; and which is or was one or more of the following: (A) Organized in this state; (B) doing business in this state; or (C) deriving income from sources in this state.
(d) Tax shelters subject to this section for taxable years commencing on or after January 1, 2007. -- The provisions of this section apply to any tax shelter herein described in which a person organizes or participates in the sale of an interest in a partnership, entity or other plan or arrangement that is or was one or more of the following: (i) Organized in this state; (ii) doing business in this state; or (iii) deriving income from sources in this state.
2023 West Virginia Code › Chapter 11. Taxation › Article 11. Estate Taxes › §11-11-3. Imposition of Tax

Whenever a federal estate tax is payable to the United States, there is hereby imposed a West Virginia estate tax equal to the portion, if any, of the maximum allowable amount of federal credit for state death taxes which is attributable to property located in this state, or within its taxing jurisdiction. In no event, however, shall the estate tax hereby imposed result in a total death tax liability to this state and the United States in excess of the death tax liability to the United States which would result if this article were not in effect: Provided, That the estate tax hereby imposed shall not be affected by other credits properly allowable in computing the federal estate tax except that the unified credit established in Section 2010 of the Internal Revenue Code of 1986, as amended, shall be applied before calculating the West Virginia estate tax.
2023 West Virginia Code › Chapter 11. Taxation › Article 11. Estate Taxes › §11-11-4. Tax on Transfer of Estate of Residents; Credit; Property of Residents Defined

(a) Imposition of tax. -- A tax in the amount of the federal credit is imposed on the transfer of the taxable estate of every resident decedent, subject, where applicable, to the credit provided for in subsection (b).
(b) Credit. -- If property of a resident is subject to a death tax imposed by another state for which a federal credit is allowed, the amount due under this section shall be credited with the lesser of:
(1) The amount of the death tax paid to the other state, or states, and credited against the federal estate tax and federal tax on generation-skipping transfers; and
(2) The amount computed by multiplying the amount of the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which another state (or states) has (or have) jurisdiction to the same extent to which West Virginia would exert jurisdiction under this article with respect to residents of such other state (or states). The denominator of the fraction shall be the value of the decedent's gross estate.
(c) Property of resident. -- The property of a resident includes:
(1) Real property situated in this state;
(2) Tangible personal property having its actual situs in this state; and
(3) Intangible personal property owned by the resident, regardless of where it is located.
2023 West Virginia Code › Chapter 11. Taxation › Article 11. Estate Taxes › §11-11-5. Tax on Transfer of Estate of Nonresidents; Property of Nonresidents Defined; Exemption

(a) Imposition of tax. -- A tax in an amount computed as provided in this section is imposed on the transfer of the taxable estate located in West Virginia of every nonresident decedent.
(b) Amount of tax. -- The tax shall be an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which West Virginia has jurisdiction for estate tax purposes. The denominator shall be the value of the decedent's gross estate.
(c) Property of nonresident. -- For purposes of this section, property included in the gross estate of a nonresident which is taxable under this section shall include:
(1) Real property and real property interests located in this state, including (but not limited to) mineral interests, royalties, production payments, leasehold interests or working interests in coal, oil, gas or any other natural resource.
(2) Tangible personal property having an actual situs in this state.
2023 West Virginia Code › Chapter 11. Taxation › Article 11. Estate Taxes › §11-11-6. Tax on Transfer of Estate of Aliens

(a) Imposition of tax. -- A tax in the amount computed as provided in this section is imposed on the transfer of the taxable estate located in West Virginia of every alien. Taxable transfers include:
(1) Real property situated in this state;
(2) Tangible personal property having an actual situs in this state; and
(3) Intangible personal property physically present within this state of every decedent who, at the time of his or her death, was not a citizen of the United States.
(b) Amount of tax. -- The tax shall be an amount computed by multiplying the federal credit by a fraction, the numerator of which shall be the value of that part of the gross estate over which this state has jurisdiction for estate tax purposes. The denominator shall be the value of the decedent's gross, wherever situate, that is taxable by the United States.
(c) Stock of West Virginia corporations. -- For purposes of this section, stock in a corporation organized under the laws of this state shall be deemed to be physically present within this state.
2023 West Virginia Code › Chapter 11. Taxation › Article 11. Estate Taxes › §11-11-8. Estate Tax Returns

(a) When no return required. -- No West Virginia estate tax return needs to be filed if the estate of the decedent is not subject to the tax imposed by this article.
(b) Returns by personal representative. -- The personal representative of every estate subject to the tax imposed by this article, who is required by the laws of the United States to file a federal estate tax return, shall file with the Tax Commissioner, on or before the date the federal estate tax return is required to be filed:
(1) A return for the tax due under this article; and
(2) An executed copy of the federal estate tax return.
(c) Returns by beneficiaries.
(1) If the personal representative fails to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein. The providing of such information shall not, in and of itself, exonerate the personal representative from any additions to tax or penalties prescribed by law for failure to file a complete return.
(2) Upon notice from the Tax Commissioner, a beneficiary of the estate, or other person holding a legal or beneficial interest therein, shall file a return under this article providing such information as the Tax Commissioner may request pertaining to the interest of the beneficiary, or other person, in the estate of the decedent.
(d) Returns due. -- Returns made under this article shall be filed within nine months after the date of the decedent's death.
(e) Place of filing. -- Estate tax returns shall be filed with the Tax Commissioner at his office in Charleston, West Virginia.
2023 West Virginia Code › Chapter 11. Taxation › Article 11. Estate Taxes › §11-11-9. Extension of Time for Filing Return

(a) Extension of time. -- If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by section eight shall be extended until the end of the time period granted in the extension of time for filing the federal estate tax return.
(b) Copy of federal extension. -- Upon obtaining an extension of time for filing the federal estate tax return, the personal representative shall provide the Tax Commissioner with a true copy of the instrument providing for this extension within thirty days after receipt of it.
(c) Payment of tax. -- An extension of the time for filing a return shall not operate to extend the time for payment of the tax.
2023 West Virginia Code › Chapter 11. Taxation › Article 11. Estate Taxes › §11-11-10. Amended Returns

(a) When required. -- If the personal representative files an amended federal estate tax return, he shall, within sixty days thereafter, file an amended return under this article, and give such information as the Tax Commissioner may require. Such amended return shall include a copy of the amended federal estate tax return.
(b) Payment of additional tax. -- Any additional tax due under this article shall be remitted when the amended return is filed.
2023 West Virginia Code › Chapter 11. Taxation › Article 11. Estate Taxes › §11-11-11. Returns Executed by Tax Commissioner

(a) Authority of Tax Commissioner to execute return. -- If any person fails to file a return at the time prescribed by law, or files (willfully or otherwise) a false or fraudulent return, the Tax Commissioner shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise.
(b) Status of returns. -- A return so made and subscribed by the Tax Commissioner shall be prima facie good and sufficient for all legal purposes.
2023 West Virginia Code › Chapter 11. Taxation › Article 11. Estate Taxes › §11-11-12. Report of Change in Federal Estate Tax

(a) Report of federal change. -- If the amount of the federal taxable estate reported on federal estate tax return is changed or corrected by the United States Internal Revenue Service, or other competent authority, the personal representative shall report the change or correction within ninety days after the final determination of the change, or correction, or as otherwise required by the Tax Commissioner. Such report shall concede the accuracy of the change, or correction, or state whether and wherein the determination is believed to be erroneous. The imposition of an additional federal estate tax under Section 2032A of the Internal Revenue Code shall constitute a change. The Tax Commissioner may by regulation prescribe exceptions to the requirements of this section as he deems appropriate.
(b) Payment of deficiency. -- If, based upon any deficiency in federal estate tax and the ground therefore, it shall appear that the amount of tax previously paid under this article is less than the amount of tax due and owing, the difference together with interest at the rate of one percent per month from the date the tax became delinquent under this article shall be remitted at the time the notice required by this section is filed.
(c) Failure to give notice. -- In the event the personal representative required to file the return and pay the tax required by this article shall fail to give the notice required by this section, any additional tax which may be due and owing may be assessed by the Tax Commissioner at any time notwithstanding the provisions of section fifteen, article ten of this chapter.
2023 West Virginia Code › Chapter 11. Taxation › Article 11. Estate Taxes › §11-11-13. Payment of Tax

(a) Payment by personal representative. -- The tax imposed by this article shall be paid by the personal representative. Liability for payment of the tax continues until the tax is paid.
(b) Due date. -- The tax imposed by this article is due and payable at the date of the decedent's death.
(c) Delinquent date. -- The tax imposed by this article becomes delinquent upon the expiration of nine months after the date on which it becomes due and payable, if not paid within that time.
2023 West Virginia Code › Chapter 11. Taxation › Article 11. Estate Taxes › §11-11-14. Extension of Time for Payment

(a) General. -- If an extension of time for payment of federal estate tax has been granted and the Tax Commissioner finds that payment by the due date of the tax imposed by this article, or any part thereof, would impose undue hardship upon the estate, the Tax Commissioner may extend the time for payment of any such part, but no extension shall be for more than one year at a time. The aggregate of extensions with respect to any estate shall not exceed ten years from the due date.
(b) Payment of tax where extension granted. -- If an extension of time for payment has been granted under this section, the amount in respect of which the extension is granted shall be paid on or before the date of the expiration of the period of the extension, unless a further extension is granted. If the time for payment is thus extended, there shall be collected, as part of such amount, interest at the rate of twelve percent per annum of the amount due, from the date which is nine months after the date of death of the decedent until the date the tax is paid.
2023 West Virginia Code › Chapter 11. Taxation › Article 11. Estate Taxes › §11-11-15. Interest

(a) Rate. -- The tax imposed by this article does not bear interest if it is paid before the expiration of nine months after the date of death of the decedent. If that tax is paid after that date, the tax bears interest at the rate of twelve percent per annum from the date by which it should have been paid (determined without regard to any extension of time for payment) until the date it is paid.
(b) Application of payment. -- Every payment of delinquent tax shall be applied, first, to any interest due on that tax, secondly, to any additions to tax or penalty imposed by article ten of this chapter, and then, if there is any balance, to the tax itself.