West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 121 - PROCEDURAL RULE WEST VIRGINIA OFFICE OF TAX APPEALS › Series 121-01 - Rules of Practice and Procedure Before the West Virginia Office of Tax Appeals › Section 121-1-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in this rule, and unless the context clearly requires
				  a different meaning, the following terms shall have the meaning ascribed
				  herein, and shall apply in the singular or in the plural.
2.1. "Administrative law judge" means any
				individual designated and empowered by the chief administrative law judge to
				conduct any hearing to be held by the office of tax appeals, including any
				status conference, pre-hearing conference, oral argument, hearing, or similar
				proceeding before the office.
2.2.
				"Business day" means any calendar day of the week other than a Saturday, Sunday
				or a legal holiday in the state of West Virginia. If the last day for filing a
				document under the provisions of this rule falls on a Saturday, Sunday or legal
				holiday in this state, the document is considered timely if filed on the
				following business day.
2.3. "Chief
				administrative law judge" means the individual appointed by the governor, as
				provided in W. Va. Code §
									11-10A-6, to be the chief
				executive officer of the office of tax appeals, until the individual resigns or
				is removed from office.
2.4.
				"Clerk" means the executive director of the office of tax appeals.
2.5. "Code" or "this code" means the code of
				West Virginia of 1931, as amended, as in effect for the relevant period or
				relevant time.
2.6. "De novo" means
				the office of tax appeals will decide questions of fact and of law based on the
				evidence and legal arguments presented in the proceedings before the office.
				Parties will need to be prepared to present exhibits, testimony and argument to
				the administrative law judge to which the proceeding is assigned.
2.7. "Division" or "tax division" means the
				tax division of the West Virginia department of tax and revenue provided for in
				W. Va. Code §
									11-1-1.
2.8. "Executive director" means the
				individual employed by the chief administrative law judge to provide management
				and administration necessary to run the office of tax appeals.
2.9. "Findings of fact and conclusions of
				law" means concise statements of the determinations made as to the contested
				issues of fact, and statements of the applicable law, as determined by the
				office of tax appeals, which are applicable to the findings of fact.
2.10. "Includes" and "including" when used in
				a definition contained in this rule shall not be deemed to exclude other things
				otherwise within the meaning of the term being defined.
2.11. "Intervenor" means any person who meets
				the qualifications and requirements for intervention who, upon filing a motion
				to intervene, is permitted by the office of tax appeals to intervene as a party
				in the proceeding.
2.12. "Office of
				tax appeals," "OTA," or "office" means the West Virginia office of tax appeals
				created by W. Va. Code §
									11-10A-3, except when the context
				in which the term "office" is used clearly indicates that a different meaning
				is intended.
2.13. "Party" means
				any of the following:
2.13.1. A petitioner or
				any other person who files a petition or other document seeking to invoke the
				jurisdiction of the office of tax appeals, the state tax department or other
				respondent, or both the petitioner and the respondent.
2.13.2. Any intervenor permitted to intervene
				by the office of tax appeals; and