West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10L - Claiming Tax Refund or Credit › Section 110-10L-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
For the purposes of this rule, the following terms have the
				  meanings set forth in this section, unless a different meaning is clearly
				  indicated by the context in which the term is used.
2.1. "Code" means the Code of West Virginia
				of one thousand nine hundred thirty-one, as amended.
2.2. "Commissioner" or "Tax Commissioner"
				means the West Virginia Tax Commissioner or his or her delegate.
2.3. "Department" or "Tax Department" means
				the West Virginia State Tax Department.
2.4. "Duplicate" means a claim for refund or
				credit of any tax administered under any tax administered under chapter eleven,
				article ten of the West Virginia Code covering the same period or a portion
				thereof that is also covered by another claim for refund or credit of the same
				tax, or a portion thereof.
2.5.
				"Electronic" means relating to technology having electrical, digital, magnetic,
				wireless, optical, electromagnetic, or any other similar capabilities or
				characteristics.
2.6. "Electronic
				filing" means filing using electronic technology such as computer modem,
				magnetic media, optical disk, facsimile machine, telephone or other technology
				approved by the Tax Commissioner, in such manner as he or she deems
				acceptable.
2.7. "MyTaxes" is the
				electronic tax system used by the West Virginia State Tax Department to assist
				certain taxpayers to view, file and pay State taxes online.
2.8. "Person" includes, but is not limited
				to, any individual, firm, partnership, limited partnership, copartnership,
				joint adventure, association, corporation, municipal corporation, organization,
				receiver, estate, trust, guardian, executor, administrator, and also any
				officer, employee or member of any of the foregoing persons who, as an officer,
				employee or member, is under a duty to perform or is responsible for the
				performance of an act prescribed by the provisions of W. Va. Code §
									11-10-1,
et seq.,
and the provisions of any other article of the Code
				which imposes a tax administered by the Tax Commissioner.
2.9. "Record" means information that is
				inscribed on a tangible medium or that is stored in an electronic or other
				medium and that retrievable in perceivable form, and includes, but is not
				limited to, a message, document, tax form, tax return or other instrument that
				is transmitted electronically from an authorized officer or other person to the
				Department to meet the requirements of law or to execute an essential
				transaction. An informal communication will not be considered an electronic
				record for purposes of this rule.
2.10. "Refund" means any overpayment of State
				taxes, to be transferred from the State or taxing authority back to the
				original payer or to the person making the overpayment after the Tax Department
				makes the appropriate credits for any liabilities for any tax on the part of
				the person who made the overpayment.
2.11. "State" or "this State" means the State
				of West Virginia.
2.12. "Tax" or
				"taxes" means taxes administered under the authority of W. Va. Code §
									11-10-1,
et seq.
additions to tax and penalties and interest imposed
				with respect to those taxes.
2.13.
				"Tax preparer" means any person who prepares, in exchange for compensation, or
				who employs another person to prepare, in exchange for compensation, all or a
				substantial portion of any return or claim for a refund or credit for a
				taxpayer for any tax administered under the authority of W. Va. Code §
									11-10-1, et
				seq.
2.14. "Taxpayer" means any
				person required to file a return for, or liable for the payment of, any tax
				administered under W. Va. Code §
									11-10-1,
et seq.