West Virginia Code of State Rules › Agency 145 - Development Office › Title 145 - LEGISLATIVE RULE DEPARTMENT OF ECONOMIC DEVELOPMENT › Series 145-07 - Neighborhood Investment Program Act › Section 145-7-9 - Administration and Collection of Project Certification Fees

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Audits. The West Virginia Development
				Office or the Department of Tax and Revenue, or both, may initiate and carry
				out investigations or audits of a recipient of an eligible contribution, an
				eligible taxpayer, or a project transferee to determine whether the project
				certification fee imposed by this Act has been paid in accordance with the
				requirements of this Act.
9.2.
				Notice and Demand for Payment. When a project certification fee is not timely
				paid, the director of the Development Office may issue a written demand for
				payment of the fee, plus interest, to the project transferee. This notice must
				be delivered by certified mail or by personal service. A penalty for failure to
				timely pay the project certification fee may also be imposed. The penalty may
				not exceed twenty percent of the project certification fee and interest due and
				may be imposed, adjusted, withdrawn or waived, in whole or in part, at the sole
				discretion of the director of the Development Office. Payment of the project
				certification fee and interest due are not subject to waiver. The notice and
				demand for payment shall notify the project transferee of the opportunity to
				show that the project certification fee is not due and owing.
9.3. Notice of Pending Sanctions. When the
				project transferee fails to pay the amount due, as stated in the written notice
				and demand for payment, within 30 days after service of such notice and demand,
				and the project transferee fails to provide to the satisfaction of the director
				proof that the fee is not due and owing, the director shall serve upon the
				project transferee a notice of pending sanctions. If the project transferee is
				not the applicant for the project certification, an informational copy of the
				notice of pending sanctions shall also be served upon the applicant for the
				project certification. Notice of pending sanctions shall be served on the
				project transferee in the same manner as an assessment of tax is served under
				the West Virginia Tax Procedures and Administration Act. The notice of pending
				sanctions shall state the sanctions to be applied, the effective date of the
				sanctions, with specific statements regarding whether the sanction will be
				applied retroactively, in whole or in part, and the commencement and
				termination dates for any suspension of certification or temporary
				disqualification of any project transferee, neighborhood organization,
				qualified charitable organization, charitable organization or other
				organization, entity or person to be disqualified from participating in a
				certified project. The notice of pending sanctions shall state that sanctions
				will be imposed 60 days after service of the notice of proposed sanctions upon
				the delinquent project transferee, unless the amount due and owing, plus
				interest and penalties, is paid in full.
9.4. Appeals. The project transferee may
				appeal a notice of proposed sanctions as if the notice were a notice of
				assessment of tax under the West Virginia Tax Procedure and Administration Act
				[W. Va. Code §
									11-10-1, et
				seq.], and the matter or appeal is subject to the procedures set forth in the
				Tax Procedures Act. The burden of proof is on the project transferee to prove
				that the project certification fee and associated interest and penalties are
				not due and owing. The review on appeal is limited to the following:
9.4.1. The issue of whether a failure to
				timely pay the project certification fee or any portion thereof has occurred,
				the time period or periods over which the failure occurred, and whether the
				failure continues to occur;
9.4.2.
				The amount of the project certification fee and interest due; and
9.4.3. The mathematical and methodological
				accuracy of the computation of the project certification fee, interest and
				penalties.