reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10H - Tax Amnesty Program Of 2004 › Section 110-10H-9 - Penalty on Liabilities Eligible for Amnesty When Taxpayer Fails to Apply for or Comply With Amnesty

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1.
				If a taxpayer has a liability that would be eligible for amnesty but the
				taxpayer fails to apply for amnesty within the designated amnesty period, or
				after applying for amnesty fails to satisfy all of the requirements for
				amnesty, then a nonparticipation penalty in the amount of 10% of the unpaid
				liability shall be added to the amount of any unpaid taxes eligible for
				amnesty.
9.1.1. Under W. Va. Code §
										11-10-4,
				unpaid taxes includes unpaid additions to tax, penalties and interest. Thus,
				the 10% penalty is in addition to any other penalties or additions to tax that
				are applicable.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10H - Tax Amnesty Program Of 2004 › Section 11-10-3 - Application of This Article

Current through Register Vol. XLI, No. 28, July 12, 2024
(a)
				The provisions of this article apply to the inheritance and transfer taxes, the
				estate tax, and interstate compromise and arbitration of inheritance and death
				taxes, the business registration tax, the annual tax on incomes of certain
				carriers, the minimum severance tax on coal, the corporate license tax, the
				business and occupation tax, the severance tax, the telecommunications tax, the
				interstate fuel tax, the consumers sales and service tax, the use tax, the
				tobacco products excise tax, the soft drinks tax, the gasoline and special fuel
				excise tax, the motor fuel excise tax, the motor carrier road tax, the health
				care provider tax, and the tax relief for elderly homeowners and renters
				administered by the state tax commissioner. This article shall not apply to ad
				valorem taxes on real and personal property or any other tax not listed in this
				section, except that in the case of ad valorem taxes on real and personal
				property, when any return, claim, statement or other document is required to be
				filed, or any payment is required to be made within a prescribed period or
				before a prescribed date, and the applicable law requires delivery to the
				office of the sheriff of a county of this state, the methods prescribed in
				section five-f [§
									11-10-5 f]
				of this article for timely filing and payment to the tax commissioner or state
				tax department are the same methods utilized for timely filing and payment with
				the sheriff.
(b) The provisions of
				this article apply to the beer barrel tax levied by article sixteen of this
				chapter and to the wine liter tax levied by section four [§
									60-8-4
				], article eight, chapter sixty of this code.
(c) The provisions of this article also apply
				to any other article of this chapter when the application is expressly provided
				for by the Legislature.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10J - Abusive Tax Shelters › Section 110-10J-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule provides guidance relating to the disclosure and regulation of tax
				shelters created to avoid paying state income taxes.
1.2. Authority. -- W. Va. Code §§
									11-10E-2
				and
				11-10-5.
1.3. Filing Date. -- May 3, 2007.
1.4. Effective Date. -- June 1,
				2007.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10J - Abusive Tax Shelters › Section 11-10J-2 - Purpose

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. The Tax
				Commissioner is required by W. Va. Code §
									11-10E-2
				to establish and administer a tax shelter voluntary compliance program for
				eligible taxpayers that are subject to either Personal Income Tax imposed under
				W. Va. Code §
									11-21-1 et
				seq., or Corporation Net Income Tax imposed under W. Va. Code §
									11-24-1 et
				seq. The voluntary compliance program is to be conducted from August 1, 2006
				through November 1, 2006. The voluntary compliance program is to apply to
				personal income tax and corporation net income tax liabilities attributable to
				the use of tax avoidance transactions for taxable years beginning before
				January 1, 2006.
2.2. This rule
				will provide continuing administrative and regulatory guidance over certain tax
				shelters used to avoid paying West Virginia income tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10J - Abusive Tax Shelters › Section 110-10J-6 - Registration of Tax Shelters

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1.
				Any tax shelter organizer required to register a tax shelter under I.R.C.
				§ 6111 prior to its amendment on October 22, 2004, and any material
				advisor required under I.R.C. § 6111 after its amendment on October 22,
				2004 to register a reportable transaction or listed transaction 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 I.R.C. § 6111 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.
6.2. In addition to the requirements of
				subsection 6.1 of this rule, any transactions entered into on or after February
				28, 2000, that become listed transactions at any time, shall be registered with
				the Tax Commissioner by the later of:
6.2.1.
				Sixty days after entering into the transaction;
6.2.2. Sixty days after the transaction
				becomes a listed transaction; or
6.2.3. July1, 2006.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10J - Abusive Tax Shelters › Section 101-10J-7 - Investor Lists

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Any person
				required to maintain a list under I.R.C. § 6112 and Treasury Regulations
				Section 301.6112-1 with respect to a potentially abusive tax shelter shall
				furnish the list to the Tax Commissioner not later than the time the 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.
7.2. For
				transactions entered into on or after February 28, 2000, that become listed
				transactions at any time thereafter, the list shall be furnished to the Tax
				Commissioner by the later of:
7.2.1. Sixty
				days after entering into the transaction; or
7.2.2. Sixty days after the transaction
				becomes a listed transaction.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10J - Abusive Tax Shelters › Section 110-10J-8 - Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. Promoting tax
				shelters.
8.1.1. Any person:
8.1.1.1. Who organizes (or assists in the
				organization) of a partnership or other entity, any investment plan or
				arrangement, or any other plan or arrangement, or
8.1.1.2. Who participates (directly or
				indirectly) in the sale of any interest in an entity or plan or arrangement
				referred to in paragraph 8.1.1.1 of this rule, and
8.1.1.3. Who makes or furnishes or causes
				another person to make or furnish (in connection with the organization or sale)
				a statement with respect to the allowability of any deduction or credit, the
				excludability of any income, or the securing of any other tax benefit by reason
				of holding an interest in the entity or participating in the plan or
				arrangement which the person does not know or does not have reason to know is
				false or fraudulent as to any material matter, or is a gross valuation
				overstatement as to any material matter, shall pay, with respect to each
				activity described in paragraph 8.1.1.1 of this rule, a penalty equal to the $
				1,000 or, if the person establishes that it is lesser, 100% of the gross income
				derived (or to be derived) by the person from the activity.
8.1.1.4. For purposes of the preceding
				sentence, the activities described paragraph 8.1.1.1 of this rule with respect
				to each entity or arrangement shall be treated as a separate activity and
				participation in each sale described in paragraph 8.1.1.2 of this rule shall be
				treated in the same manner.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10K - Combined Returns Pursuant To an Investigation By The Tax Commissioner › Section 110-10K-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule provides guidance on the order of application of taxes combined pursuant
				to West Virginia Code § 11-10-7 d(b).
1.2. Authority. -- W. Va. Code §§
									11-10-5
				and
				11-10-7d(b).
1.3. Filing Date. -- June 1, 2009.
1.4. Effective Date. -- June 1,
				2009.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10K - Combined Returns Pursuant To an Investigation By The Tax Commissioner › Section 110-10K-2 - Introduction

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. The West
				Virginia State Legislature has granted the Tax Commissioner the discretion to
				combine the tax returns of taxpayers subsequent to an investigation conducted
				by the Tax Commissioner or his or her designees; which results in an assessment
				in each of two or more taxes administered under W. Va. Code §
									11-10-1
et
				seq
. This legislative rule provides the order of application of taxes
				remitted under a combined return.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10K - Combined Returns Pursuant To an Investigation By The Tax Commissioner › Section 110-10K-3 - 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 have the meaning ascribed in this
				  section:
3.1. "Combined return" means
				a tax return in which the Tax Commissioner has combined the returns for taxes
				that are the subject of an investigation by the Tax Commissioner or his or her
				designee.
3.2. "Tax" means and
				includes all taxes, additions to tax, and all interest and penalties levied
				under any applicable West Virginia statute authorizing these taxes or under W.
				Va. Code §
									11-10-1
et
				seq
.
3.3. "Tax
				Commissioner" means the Commissioner of the West Virginia State Tax
				Department.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10K - Combined Returns Pursuant To an Investigation By The Tax Commissioner › Section 110-10K-4 - Order of Remittance

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. For
				combined returns of West Virginia Consumers Sales, Service and Use Tax, the
				taxes combined and remitted shall be applied in the following order:
4.1.a. consumers sales and service
				tax
4.1.b. consumers use
				tax
4.1.c. municipal sales and use
				tax
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-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				procedural rule sets forth the practice and procedure established by the West
				Virginia State Tax Department for filing a claim for a refund or credit as
				provided in W. Va. Code §
									11-10-14.
1.2. Authority. -- W. Va. Code §§
									11-10-5
				and
				39A-3-2.
1.3. Filing Date. -December 23,
				2015
1.4. Effective Date -- January
				25, 2015
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-3 - Refunds or Credits of Overpayments

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. General. - The Tax Commissioner, subject
				to the provisions of this rule and the provisions of W. Va. Code §
									11-10-1, et
				seq. shall refund or apply as a credit against the taxpayer's liability for the
				tax for other periods, any overpayment of any tax (or fee), additions to tax,
				penalties or interest imposed by W. Va. Code §
									11-10-1, et
				seq., or any of the other articles of Chapter 11, or of the Code, to which W.
				Va. Code §
									11-10-14
				applies.
3.1.a. The refund or credit shall
				include any interest due the taxpayer under the provisions of W. Va. Code
				§
										11-10-17.
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-4 - Method for Claiming Refunds of Tax, Credit Against Other Taxes

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. No refund
				shall be due and no credit is allowed unless the taxpayer or assignee has
				timely filed a claim for a refund or a credit with the Commissioner in
				accordance with W.Va. §
									11-10-14 and
				this rule in such form and in such manner as the Commissioner requires.
4.1.a. Any person against whom an assessment
				or administrative decision has become final is not entitled to file a claim for
				a refund or credit of those same taxes addressed in such assessment or
				administrative decision.
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-6 - Documents Supporting Claim for Refund or Credit

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1 Any person asserting or exercising a
				claim for a refund or a credit shall file such records or documents as the
				Commissioner may require proving or verifying the taxpayer's right and
				entitlement to such refund or credit. The Commissioner may inspect or examine
				the records or documents of a taxpayer or any other person to verify the truth
				and accuracy of any report or return or to ascertain whether the tax has been
				paid.
6.2. Beginning on or after
				February 15, 2014, any person filing a claim for refund of Consumers Sales and
				Service Tax or Use Tax, is required to provide the following information on the
				applicable form:
Vendor name
Invoice date
Invoice number
Exempt item description
Invoice amount
West Virginia sales tax paid
Municipal sales tax paid
Municipality name
6.2.a. Beginning on or after February 15,
				2014, any person required to electronically file a claim for refund of
				Consumers Sales and Service Tax or Use Tax, in accordance with 110 CSR 10D and
				section 5.1 of this rule, shall do so in electronic spreadsheet format. The
				spreadsheet must contain all of the information required and listed in section
				6.2 of this rule in individual fields.
6.2.a.1. A claim for refund form is not
				complete if all of the information required to be entered on the applicable
				form is not provided. Absent specific authorization by the Tax Commissioner for
				use of a specified sampling process, information provided on the claim for
				refund form using a sampling process is not acceptable and shall be considered
				incomplete.
6.2.a.2. A claim for
				refund form, required to be electronically filed in electronic spreadsheet
				format, is not complete unless it is submitted in electronic spreadsheet
				format,
6.2.a.3. A claim for refund
				that is not complete is deemed not to be filed.
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-7 - Overlapping, Conflicting, Redundant, Partially Redundant, Duplicate or Incomplete Claims Or Claims Covering the Same Period Or the Same Tax Or the Same Transactions

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1.
				Overlapping, conflicting, redundant, partially redundant, incomplete or
				duplicate claims are invalid.
7.1.a. Initial
				filings -- The processing of a currently pending claim for refund or credit
				that has been submitted but not yet approved will cease or not be implemented
				and will be treated as an incomplete and inaccurate claim not properly filed
				upon the receipt of a subsequently filed claim for refund or credit for or from
				the same Taxpayer for the same tax period or part of the same tax period, or
				for the same transactions as those covered by the subsequently submitted claim
				or claims.
7.1.b. Subsequent
				filings -- The processing of one or more claims for refund or credit submitted
				subsequent to the submission of a currently pending claim for refund or credit
				will be treated as incomplete and inaccurate claims, not properly filed if the
				subsequent claim, or claims, for refund or credit are for or from the same
				Taxpayer for the same tax period or part of the same tax period, or for the
				same transactions as those covered by the previously submitted claim.
7.1.c. Processing for all
				overlapping, conflicting, redundant, partially redundant, incomplete or
				duplicate claims shall cease. Such claims may be denied by the Tax Commissioner
				as incomplete or inaccurate, or both. The entity or entities submitting such
				claims, upon such denial, and at the election of the taxpayer, may refile one
				comprehensive claim covering the periods and transactions to be covered, and
				resolving and eliminating all overlapping, conflicting, redundant, partially
				redundant incomplete, inaccurate or duplicate claims. This provision may not be
				interpreted to allow or authorize any filing, refiling or submission of any
				claim for refund or credit for any period outside of the statute of
				limitations, or any filing, refiling or submission of any claim for refund or
				credit that is otherwise not lawful.
7.1.d. Neither this rule nor this section of
				this rule shall be interpreted to preclude, abrogate or impede the imposition
				of interest, penalties, additions to tax and criminal penalties, as applicable,
				which may be lawfully assessed or imposed in the case of any untimely,
				overlapping, conflicting, redundant, partially redundant, incomplete,
				inaccurate or duplicate claim, or any false, fraudulent, or otherwise unlawful
				claim.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-11 - Inheritance And Transfer Tax › Section 110-11-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These regulations establish rules with respect to the deductibility of Federal
				Estate Tax prior to the imposition of Inheritance and Transfer Tax and the
				imposition of Inheritance and and Transfer Tax to property held in survivorship
				form.
1.2. Authority. -- W. Va.
				Code '11-10
1.3. Filing Date. --
				August 17, 1966
1.4. Effective
				Date. -- September 16, 1966
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These regulations are an explanation and clarification of the West Virginia
				annual tax on incomes of certain carriers, W. Va. Code '11-12A-1 et.
				seq.
1.2. Authority. -- W. Va. Code
				'11-10-5a.
1.3. Filing Date. -- August 1,
				1973.
1.4. Effective Date. --
				January 1, 1974.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-3 - Imposition of Annual Tax on Gross Income of Certain Carriers

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Persons
				subject to tax.
(a) Persons subject to the
				annual carrier tax on gross income from doing business in this State are:
(1) Motor vehicle carriers operating on the
				public highways of this State;
(2)
				Railroad car carriers;
(3) Railroad
				carriers;
(4) Express
				companies;
(5) Pipeline
				companies;
(6) Telephone
				companies;
(7) Telegraph
				companies;
(8) Airline companies;
				and
(9) Any person operating a
				steamboat or other watercraft.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-4 - Imposition of Annual Tax on Net Income

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Persons subject to tax.
(a) In addition to the annual tax imposed on
				gross income, (See Section 3 of these rules and regulations) every carrier
				doing business in this State shall pay an annual tax on its net income earned
				within this State.
(b) The annual
				tax on net income shall apply to carriers who have income from transportation
				activities beginning and ending (two-point business) within this State, and who
				also have one-point or pass-through business in this State. The annual tax on
				net income also applies to persons who have no two (2) point business in West
				Virginia but have one (1) point business or pass-through business in West
				Virginia and who also have minimal connection within this State. The annual tax
				on net income also applies to persons who have no two-point business in West
				Virginia, but have one-point business or pass-through business in West Virginia
				and who have minimal connection within this State. For Example: A trucking
				company with its home offices in Covington, Virginia, transports goods from
				Virginia to Elkins, West Virginia. On its return trips from Elkins to Virginia,
				said carrier transports goods that were taken aboard in Elkins. In Elkins, the
				carrier owns a terminal, maintains a small office and employs several persons.
				The activities mentioned in the preceding sentence are sufficient to subject
				the trucking company to the tax on net income, even though the trucker has no
				transportation activities which begin and end in the state and is not subject
				to the tax on gross income. Therefore, the trucker must compute his motor
				vehicle miles within West Virginia (from the border to Elkins and return) and
				compute his tax liability on net income by the formula method set forth in
				Section 3.3(a) of this rule.
(c)
				Types of carriers subject to the tax on net income are the same as those
				carriers listed in Section 3.1 of these rules and regulations and also in
				Section 4.2.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-5 - Problems, Examples and Solutions Relating to Carriers

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Set forth below are several examples of
				problems which arise in regard to the carrier tax. These are presented for
				further clarification of the effect and substance of the annual tax on incomes
				of certain carriers and of these rules and regulations. The principles to which
				these examples relate are contained within subsection 2 and 3 of these rules
				and regulations.
(a) Example 1. Mountain
				Transit Company operates a bus line wholly within this State. The company has
				two (2) operations:
(1) A run from
				Parkersburg to Vienna and return, and
(2) A run from Parkersburg to Clarksburg and
				return.
For the taxable year 1972, the bus company has the following
				  items and amounts of income: (See Table 110-12AC found at the end of this
				  regulation)
For the purpose of the annual tax on gross income, the bus
				  company will report on its 1972 carrier tax return those items enumerated above
				  as (1) and (2). Item (1) qualifies as an "urban or suburban bus line" (See
				  Section 1 of these rules) inasmuch as the Parkersburg -Vienna operation is less
				  than forty (40) forty miles measured one way and the majority of such
				  passengers are using this bus service as a commuter type service. Therefore,
				  the gross income received from this operation qualifies for the reduced tax
				  rate and is to be reported under the urban or suburban classification.
The income received from item (2) above does not qualify as
				  urban or suburban and must be taxed as income as any other motor vehicle would
				  be taxed. Inasmuch as such activity began and ended within this State, the
				  entire amount must be reported under the gross income column of the carrier tax
				  return.
Item (3) above is income from restaurant operations and is
				  classified as nontransportation income. Therefore, said income is not subject
				  to carrier tax but must be reported for business and occupation tax
				  purposes.
Items (4) and (6) above qualify for the same treatment as
				  item (3).
Inasmuch as dividends are not considered transportation
				  income, item (5) is not subject to carrier tax; nor are dividends, except as to
				  banking and financial businesses, subject to business and occupation
				  tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-6 - Return of the Taxpayer

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1.
				Annual return. -- Any taxpayer who is liable for either the tax on gross income
				or the tax on net income, or for both, shall file an annual carrier income tax
				return with the State Tax Department. The taxpayer shall disclose the following
				on said return:
(a) The gross income from all
				transportation business beginning and ending within the state;
(b) The total gross income of the business
				wherever conducted;
(c) The net
				transportation income of the business wherever conducted;
(d) The total amount of business conducted in
				this State, measured in the units hereinbefore prescribed; (See Section 2 of
				these rules, for different types of carriers employ different units of
				measure)
(e) The total amount of
				business done, wherever conducted, measured in the units previously
				prescribed.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-8 - Tax Year

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. All
				taxpayers shall keep books and file returns on a calendar year basis. A
				taxpayer may, with the consent of the Tax Commissioner, file returns and pay
				taxes on a basis other than a calendar year. Requests for such permission must
				be in writing.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-9 - Payment

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. The full
				amount of carrier tax due the state must be paid on or before the fifteenth
				(15th) day of the third month following the close of the taxable year. The
				taxpayer may elect to pay the amount of carrier tax in two (2) equal
				installments in which case the first installment shall be paid on the date
				herein above prescribed and the second installment shall be paid on the
				fifteenth (15th) day of the sixth month following the close of the taxable
				year.
9.2. In other words, for a
				calendar year taxpayer, the full amount of the tax is due on March 15 following
				the close of the taxable year. He may elect, of course, to make his payments in
				two (2) equal installments on March 15 and June 15.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-10 - Assessment or Deficiency of Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. If the Tax Department believes that
				carrier tax is insufficiently returned by a taxpayer either because the
				taxpayer has failed to promptly remit the tax or has failed to make a return,
				or has made a return which is incomplete, deficient or otherwise erroneous, the
				Tax Department will proceed to investigate and determine or estimate the tax
				liability of the taxpayer and make an assessment against him.
10.2. If the Tax Department believes that the
				collection of the tax will be jeopardized by the delay, it will make an
				assessment of the tax, noting that fact upon the assessment. Such assessment is
				known as a jeopardy assessment.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-12 - Petition for Reassessment

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1. If a person against whom an assessment
				has been made desires to contest the assessment, he is required to file a
				petition for reassessment. The petition for reassessment must be filed with the
				Tax Department personally or by certified mail within thirty (30) days after
				service of the assessment. In the case of a jeopardy assessment the petition
				must be filed within twenty (20) days. The original and one (1) copy of such
				petition for reassessment shall be so filed.
12.2. If the taxpayer fails to file such
				petition for reassessment within the time required by law, the assessment shall
				be conclusive and the amount thereof shall be due and payable.
12.3. The petition for reassessment shall be
				in writing and shall be complete in itself so as to fully state the issues. No
				telegram, telephone call or similar communication will be recognized as a
				petition.
12.4. The petition for
				reassessment shall contain (a) a statement of the amount of the deficiency or
				liability, as the case may be, determined by the Tax Department, the nature of
				the tax, the period for which determined; (b) clear and concise assignments of
				each and every error which the petitioner alleges to have been committed by the
				Tax Department in the determination of the deficiency. Each assignment of error
				shall be numbered; (c) clear and concise statements of facts upon which the
				petitioner relies as sustaining the assignments of error; (d) a prayer, setting
				forth the relief sought; (e) the signature of the petitioner; (f) a
				verification by the petitioner; (g) a copy of the assessment shall be appended
				to the original of the petition.
12.5. In the case of jeopardy assessment a
				bond with corporate surety thereon in penalty double the amount of the
				assessment, conditioned upon the payment of all taxes, penalties and costs
				legally due, shall accompany the petition for reassessment.
12.6. The Tax Department is without authority
				to extend the thirty (30) day period in which the taxpayer must file a petition
				for reassessment.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-13 - Hearings and Appeals

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1.
				Hearings upon petitions for reassessment shall be held at the State Capitol, in
				Charleston, West Virginia, unless good cause be shown for conducting the
				hearing elsewhere within this State.
13.2. Hearings will not be delayed by a
				motion for continuance unless it is timely made and sets forth good sufficient
				cause. Conflicting engagements of counsel or the employment of new counsel will
				never be regarded as grounds for a continuance, unless set forth in a motion
				filed promptly after the notice of hearing has been mailed, or unless
				extenuating circumstances are shown which the state deems adequate.
13.3. The unexpected absence of the
				petitioner or his counsel when a petition is called for hearing will not be the
				occasion or delay. The hearing shall proceed and the case be regarded as
				submitted on the part of the absent party or parties.
13.4. The petitioner may represent himself or
				be represented by some other person or persons of his choosing. A record of the
				hearing shall be made.
13.5.
				Petitioner will be given an opportunity for argument within time limits fixed
				by the Tax Department following submission of evidence. The Tax Department will
				accept briefs in lieu of argument. Briefs must be filed timely within the
				period prescribed by the hearing examiner.
13.6. An appeal may be taken by the taxpayer
				to the circuit court of the county in which the activity taxed was engaged, or
				in which the taxpayer resides, or in the circuit court of Kanawha County,
				within thirty (30) days after he shall have received notice from the Tax
				Department of its determination.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-16 - Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
16.1. If any
				taxpayer fails to file the carrier tax return or files his return but fails to
				remit in whole or in part the proper amount of tax, there shall be added to the
				amount of unpaid tax, from the date such tax should have been paid, a penalty
				in the amount of one percent (1%) per month of delinquency.
16.2. However, the Tax Commissioner may waive
				penalties upon a showing of reasonable cause by the taxpayer for his
				delinquency. Reasonable cause must be affirmatively pleaded, in writing, by the
				taxpayer and he must set forth in detail the reasons for his delinquency or
				failure. The Tax Commissioner's waiver will be in writing.
16.3. Financial hardship such as a lack of
				funds at the time the return was due does not qualify as reasonable cause.
				Also, the past filing history of a taxpayer is not relevant when considering
				the issue of reasonable cause for a present delinquency. The fact that the
				taxpayer, in the past, filed all returns and paid all taxes timely is
				immaterial to the issue at hand.
16.4. Reasonable cause does exist for late
				filing where the taxpayer, because of circumstances beyond his control, is
				prevented from filing timely. This results when natural disasters such as
				floods and fires occur.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-17 - Extension of Time

Current through Register Vol. XLI, No. 28, July 12, 2024
17.1. The
				Tax Commissioner is without statutory authority to grant extensions of time in
				regard (to the) carrier tax. Inasmuch as this is a tax which is due and payable
				after the taxable year in which liability accrued, it is not deemed necessary
				to have extensions of time, except in the situation set forth in the next
				paragraph of this subsection.
17.2.
				If a taxpayer determines that it will not be possible to file a return or pay
				the tax timely, he should notify the Tax Department of such situation prior to
				the due date. Such notification may then be used by the Tax Department in
				consideration of penalty waiver.
17.3. If a taxpayer has received an extension
				of time from the Internal Revenue Service in which to file its federal income
				tax return, said taxpayer shall be entitled to a corresponding extension of
				time in which to file his carrier tax return. Upon receipt of a federal
				extension, the taxpayer must notify the Tax Department of such extension and
				make application for a West Virginia extension. The notification and
				application must be in writing.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12B - Registration Of Transient Vendors › Section 110-12B-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These regulations establish the procedure to be followed by the Tax
				Commissioner in instituting forfeiture proceedings against the property of a
				transient vendor, as that term is defined in W. Va. Code '11-12-2, who fails on
				demand to exhibit a valid business registration certificate as required by W.
				Va. '11-12-1 et seq.
1.2.
				Authority. -- W. Va. Code '29A-3-9
				and '11-12-24.
1.3. Filing Date. --
				May 13, 1987
1.4. Effective Date.
				-- May 13, 1987
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12B - Registration Of Transient Vendors › Section 110-12B-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. Business
				Activity. -- As used in this rule and unless the context clearly requires a
				different meaning, the following terms shall have the meanings ascribed herein,
				and shall apply in the singular or in the plural.
2.1.1. Judicial sales directed by law or
				court order.
2.1.2. Sales for
				delinquent taxes or real or personal property.
2.1.3. The conduct of charitable bingo by any
				person licensed under Article twenty (20), Chapter forty-seven (47) of this
				Code.
2.1.4. The conduct of a
				charitable raffle by any person.
2.1.5. The conduct of a horse or dog race
				meeting by any racing association licensed under Article twenty-three (23),
				Chapter nineteen (19) of this Code.
2.1.6. The operation or maintenance of the
				pari-mutuel system of wagering during the conduct of a licensed horse or dog
				race meeting.
2.1.7. The sale of
				any commodity during the conduct of a licensed horse or dog race
				meeting.
2.1.8. The services of
				owners, trainers or jockeys which are essential to the effective conduct of a
				licensed horse or dog race meeting.
2.1.9. Occasional or casual sales of property
				or services.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12B - Registration Of Transient Vendors › Section 110-12B-3 - Registration of Transient Vendors

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Business Registration Certificate
				Required. -- Prior to conducting any type of business activities in this State,
				a transient vendor must first obtain a business registration certificate from
				the Tax Commissioner, pay the tax imposed by W. Va. Code '11-12-1 et seq., and
				post bond required by W. Va. Code '11-12-21.
3.1.1. The business registration tax levied
				by W. Va. Code '11-12-4
				is fifteen dollars ($15.00) for each business registration
				certificate.
3.1.2. A transient
				vendor which sells tangible personal property from or out of one or more
				vehicles at one or more locations needs a business registration certificate for
				the business activity. A copy of its business registration certificate shall be
				carried in each vehicle and publicly displayed while business is conducted from
				or out of each vehicle or at each location.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12B - Registration Of Transient Vendors › Section 110-12B-4 - Transient Vendor Certificates

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Tax Commissioner Responsibility. -- Upon
				receipt of an application for a transient vendor certificate but prior to
				issuing such certificate, the Tax Commissioner shall assure.
4.1.1. The application is correct.
4.1.2. The required bond has been posted;
				and
4.1.3. The transient vendor is
				not delinquent in the payment of any taxes imposed by Chapter eleven (11) of
				the code of West Virginia of 1931, as amended.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12B - Registration Of Transient Vendors › Section 110-12B-5 - Notice provided by Certificate

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Notice to the Public. -- The business
				registration certificate shall constitute notice that the vendor named thereon
				has registered with the Tax Commissioner. However, possession of a business
				registration certificate does not validate an otherwise illegal
				activity.
5.2. Notice to the
				Vender. -- The business registration certificate shall provide the following
				notice to the transient vendor.
5.2.1. Prior
				to entering this State to conduct business, the transient vendor must provide
				written notice to the Tax Commissioner of all locations in this State where it
				intends to transact business and the dates on which such business will be
				conducted.
5.2.2. The Tax
				Commissioner may suspend or revoke the transient vendor's business registration
				certificate if the transient vendor fails to provide any required notice or
				provides any false information.
5.2.3. A transient vendor which conducts
				business in this State without having a valid business registration certificate
				or after such certificate has been suspended or revoked may be subject to
				criminal prosecution, the payment of fines, or subject to other penalties, or
				any combination of the foregoing.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12B - Registration Of Transient Vendors › Section 110-12B-6 - Bond of Transient Vendors

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. When Bond Posted. -- At the time of
				filing an application for a transient vendor business registration certificate,
				the transient vendor shall post with the Tax Commissioner a bond in the amount
				of five hundred ($500.00) dollars. Such bond may be in the form of cash bond, a
				corporate surety bond, an irrevocable letter of credit, or a negotiable
				instrument having fair market value of five hundred ($500.00) dollars. The bond
				shall be subject to approval by the Tax Commissioner.
6.2. Reduction or Elimination of Bond. -- The
				Tax Commissioner may reduce or eliminate entirely the required bond if he fins
				that over a period of at least twelve (12) months the transient vendor has
				demonstrated compliance with W. Va. Code '11-12-1 et seq. In
				making this determination, the Tax Commissioner shall consider, among other
				factors.
6.2.1. The timely filing and
				remittance of all taxes imposed by Chapter eleven (11) of the Code of West
				Virginia of 1931, as amended.
6.2.2. The maintenance of appropriate
				records; and
6.2.3. The appropriate
				displaying of license.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12B - Registration Of Transient Vendors › Section 110-12B-7 - Notification to Tax Commissioner

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. When Notification Required. -- Prior to
				entering this State to conduct business, the transient vendor shall notify the
				Tax Commissioner, in writing, of:
7.1.1. The
				location or locations where he intends to conduct business in the State;
				and
7.1.2. The date or dates when
				he intends to conduct such business.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12B - Registration Of Transient Vendors › Section 110-12B-8 - Revocation or Suspension of Transient Vendor Business Registration Certificate

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1.
				Grounds for Suspension or Revocation. -- The Tax Commissioner may suspend or
				revoke a transient vendor's business registration certificate if it does any of
				the following:
8.1.1. If the transient vendor
				fails to provide appropriate notification as required by W. Va. Code
				'11-12-22.
8.1.2. If the transient vendor provides the
				Tax Commissioner with false information regarding the conduct of its business
				within this State.
8.1.3. If the
				transient vendor fails to collect and timely remit to the Tax Commissioner the
				consumers sales and service tax or the use tax on the sales of tangible
				personal property or services that are subject to the taxes imposed by W. Va.
				Code ''11-15-1 et seq. and 11-15A-1 et seq.
8.1.4. If the transient vendor fails to
				timely file with the Tax Commissioner any tax return required by law or
				regulation to be filed for any tax administered by W. Va. Code '11-10-1 et
				seq., or fails to timely pay the amount of tax shown to be due on any such
				return.
8.1.5. If the transient
				vendor fails to comply with the provisions of W. Va. Code '11-5-8
				providing for the assessment and payment of as valorem property taxes on any
				goods or merchandise of a transient vendor which are offered or furnished for
				sale in this State.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12B - Registration Of Transient Vendors › Section 110-12B-9 - Seizure of Property of Transient Vendors

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Good Cause for Seizure of Property. --
				If a transient vendor conducting business within this State fails to exhibit a
				valid business registration certificate upon demand by an investigator, revenue
				agent, or other authorized employee of the Tax Commissioner or any
				law-enforcement officer, such employee or any law-enforcement officer in this
				State at the request of such employee shall have authority to seize, without
				warrant, the tangible personal property and automobile, truck or other means of
				transportation used to transport or carry that property.
9.1.1. The Tax Commissioner's employee making
				the seizure shall issue a receipt of the transient vendor signed by the
				representative and the transient vendor.
9.1.2. The receipt shall contain an inventory
				of the property seized from the transient vendor, and the name and address of
				the Tax Commissioner's employee making the seizure.
9.1.3. If the transient vendor refuses to
				sign the receipt, another individual may witness the inventory and sign the
				receipt.
9.1.4. Property so seized
				shall be deemed to be contraband and shall be subject to immediate forfeiture
				proceedings instituted by the Tax Commissioner.