reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-39 - Electronic Filing And Payment Of Special District Excise Tax › Section 110-39-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule sets forth the procedures established by the West Virginia State Tax
				Department for the electronic filing of returns and payments for the special
				district excise tax.
1.2.
				Authority. -- W. Va. Code §
									7-22-12,
				§ 8-38-12 and §
									11-10-5.
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 110-39 - Electronic Filing And Payment Of Special District Excise Tax › Section 110-39-2 - Tax Types Covered

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. This
				rule applies to the special district excise tax for municipalities authorized
				in W. Va. Code §
									7-22-12
				and the special district excise tax for counties authorized in W. Va. Code
				§
									8-38-12.
2.2. This rule also applies to any sales tax
				collected within the economic opportunity development district on sales of
				tangible personal property or selected services, as defined in the Department
				of Tax and Revenue's Rule, Consumers Sales and Service and Use Tax,
				110CSR15.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-39 - Electronic Filing And Payment Of Special District Excise Tax › Section 110-39-3 - Electronic filing of returns

Current through Register Vol. XLI, No. 28, July 12, 2024
Returns for the special district excise tax shall be filed on
				  a form provided by the State Tax Department. Returns for any sales tax
				  collected within the special excise district shall also be filed on a form
				  provided by the State Tax Department. The forms shall be filed electronically,
				  in accordance with the procedures set forth in the State Tax Department's Rule,
				  Use and Acceptance of Electronic Records, 110CSR10D. All of the tax returns
				  covered by this rule shall be filed electronically, regardless of the amounts
				  due.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-39 - Electronic Filing And Payment Of Special District Excise Tax › Section 110-39-4 - Electronic payment of tax

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1
				Payments of the special district tax shall be by electronic funds transfer, in
				accordance with the procedures set forth in the State Tax Department's Rule,
				Payment of Taxes by Electronic Funds Transfer, 110CSR10F.
4.2 Payments of any sales tax collected
				within the economic opportunity development district shall be by electronic
				funds transfer, in accordance with the procedures set forth in the State Tax
				Department's Rule, Payment of Taxes by Electronic Funds Transfer,
				110CSR10F.
4.3 All of the taxes
				covered by this rule shall be paid electronically, regardless of the amounts
				due.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-39 - Electronic Filing And Payment Of Special District Excise Tax › Section 110-39-5 - Information sharing

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The
				State Tax Commissioner may enter into written exchange of information
				agreements with the municipal or county commission responsible for the
				administration of special district excise taxes to disclose and receive return
				information. The agreements shall be published in the State Register and shall
				only be for the purpose of facilitating administration and collection of the
				special district excise tax. The provisions of this section shall not be
				construed to preclude or limit disclosure of tax information authorized by any
				provision of the West Virginia Code. Any confidential return information that
				is disclosed shall remain confidential in the hands of the other agency to the
				extent provided by W. Va. Code §
									11-10-5d
				and by other applicable federal or State laws.
5.2. Pursuant to W. Va. Code §
									11-10-5d(f):
5.2.1. As long as bonds are outstanding
				pursuant to W. Va. Code §§ 7-22-1 or
				8-38-1, the State Tax
				Commissioner shall provide on a monthly basis to the trustee for bonds issued
				pursuant to that article, information on returns submitted pursuant to this
				rule; and,
5.2.2. The State Tax
				Commissioner or the trustee may share the information with the county
				commission, municipality or district board and with the bondholders and bond
				counsel for bonds issued pursuant to W. Va. Code §§ 7-22-1 or
				8-38-1.
5.2.3. The State Tax Commissioner and the
				trustee may enter into a written agreement in order to accomplish the exchange
				of information.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-40 - Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal or Magistrate Court Costs › Section 110-40-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule specifies when the State Tax Commissioner may withhold an income tax
				refund from a taxpayer for failure to pay municipal or magistrate court fines,
				the amounts that may be withheld, and the order of priority for refund offsets
				when there are competing claims.
1.2. Authority. -- W. Va. Code §§
									8-10-2b,
				50-3-2c
				and
				11-10-5.
1.3 Filing Date. -
1.4 Effective Date.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-40 - Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal or Magistrate Court Costs › Section 110-40-2 - Amount to be withheld

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. The
				State Tax Commissioner shall withhold the total of the costs, fines,
				forfeitures, restitution or penalties due to a municipal or magistrate court,
				the State Tax Commissioner's administration fee for the withholding, and any
				and all fees that the municipal or magistrate court would have collected had
				the taxpayer appeared, except that there shall be no withholding on behalf of a
				municipal or magistrate court for any amount less than fifty dollars.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-40 - Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal or Magistrate Court Costs › Section 110-40-3 - Priority of competing claims

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1.
In
the case of competing
				claims, the State Tax Commissioner shall allocate the funds received from any
				personal income tax refund according to the following schedule of priorities:
3.1.a. Overdue child support, as authorized
				by W. Va. Code §
										48-18-118;
3.1.b. Overpaid child support, as authorized
				by W. Va. Code §
										48-18-118;
3.1.c. Any state tax administered under the
				provisions of W. Va. Code §
										11-10-1, et
				seq., without regard to the particular tax to which the refund or credit is
				attributable;
3.1.d. Federal tax
				obligations subject to an agreement with the State Tax Department, without
				regard to the particular tax to which the refund or credit is
				attributable;
3.1.e. Municipal
				costs, fines, forfeitures or penalties, but only if the refund is attributable
				to overpayment of the personal income tax, according to the following
				priorities:
3.1.e.1. The oldest municipal
				obligation shall be paid first, without regard to whether it is one
				municipality or more that are owed; and
3.1.e.2. If multiple municipalities are owed,
				and all liabilities are equally old, and the amount of the refund is not
				sufficient to pay the entire amount, then the amount available for payment
				shall be allocated equally among the municipalities.
3.2.e. Magistrate court costs, fines,
				forfeitures or penalties, but only if the refund is attributable to overpayment
				of the personal income tax, according to the following priorities:
3.2.e.1. The oldest magistrate court
				obligation shall be paid first, without regard to whether it is one magistrate
				court or more that are owed; and
3.2.e.2. If multiple magistrate courts are
				owed, and all liabilities are equally old, and the amount of the refund is not
				sufficient to pay the entire amount, then the amount available for payment
				shall be allocated equally among the magistrate courts.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-40 - Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal or Magistrate Court Costs › Section 110-40-4 - Spouse relieved of obligation in certain cases

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. The spouse of a taxpayer owing an
				obligation as described in section 2 of this rule shall not be subject to the
				withholding of refunds under this rule if all of the following conditions
				apply:
4.1.a. The taxpayer filed an injured
				spouse claim on a form provided by the State Tax Department;
4.1.b. A joint personal income tax return was
				made for a taxable year;
4.1.e. The
				amounts of tax attributable to each spouse may reasonably be ascertained, and
				each spouse's proportional share of the refund may be allocated accordingly;
				and,
4.1.d. Taking into account all
				facts and circumstances, it is inequitable to hold one spouse accountable for
				the obligation of the other, for which the refund is being withheld.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-40 - Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal or Magistrate Court Costs › Section 110-40-5 - Additional procedures

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. To
				participate in the State Tax Department's refund offset program, the municipal
				court, magistrate court clerk, or upon a judgment rendered on appeal, the
				circuit clerk shall submit an "Application to Participate" to the State Tax
				Department. This application will shall include:
5.1.a. The name and address of the municipal
				or magistrate court;
5.1.b. The
				name, address, telephone number and e-mail address of a contact person at the
				municipal or magistrate court to whom the State Tax Department may refer
				questions;
5.1.c. The name and
				address of the municipal or magistrate court's bank;
5.1.d. The bank's routing number;
5.1.e. The municipal or magistrate court's
				bank account number; and
5.1.f. A
				positive affirmation by the municipal or magistrate court of its desire to
				participate in the refund offset program and to comply with the procedures set
				forth by the State Tax Commissioner for participation.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-40 - Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal or Magistrate Court Costs › Section 110-40-6 - Appeals

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. A taxpayer may
				request a hearing before the West Virginia Office of Tax Appeals challenging
				the State Tax Commissioner's notice of withholding or denial of the taxpayer's
				refund or credit. The taxpayer may initiate a proceeding before the Office of
				Tax Appeals by timely filing a written petition with the Office of Tax Appeals,
				within 60 days after receiving the State Tax Commissioner's notice, that
				states:
6.1.a. The nature of the
				case;
6.1.b. The facts on which the
				appeal is based; and,
6.1.c. Each
				question presented for review by the Office of Tax Appeals.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-41 - Railroad Diesel Locomotive Refundable Exemption from the Variable Rate Component of the Motor Fuel Excise Tax › Section 110-41-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				procedural rule sets forth the procedure the State Tax Department will use in
				administering W. Va. Code §
									11-14C-9(d)(10),
				applicable to certain entities operating railroad diesel locomotives in West
				Virginia. The rule includes requirements to report the variable rate portion of
				the motor fuel tax, pay the tax, and apply for the refundable exemption within
				the aggregate cap of $4,300,000. This procedural rule also sets forth the
				prerequisites and requirements for requesting the credit under W. Va. Code
				§
									11-15A-10a.
1.2. Authority. -- W. Va. Code §
									11-10-5.
1.3. Filing Date. -- November 29,
				2018.
1.4. Effective Date. -
				December 31, 2018.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-41 - Railroad Diesel Locomotive Refundable Exemption from the Variable Rate Component of the Motor Fuel Excise Tax › Section 110-41-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. Unless the
				context in which a term is used clearly requires a different meaning, the
				definitions contained in W. Va. Code §
									11-14C-1
et seq.
apply to this rule.
2.2. "Taxpayer," for the purposes of this
				rule, means the operator, owner or entity operating one or more railroad diesel
				locomotives which operate in whole or in part in West Virginia.
2.3. "Qualified taxpayer," for purposes of
				this rule, means a taxpayer who has properly and timely filed its quarterly
				report and payment electronically on WV/MFT-USE. The qualified taxpayer must
				have a current business registration certificate issued by the West Virginia
				State Tax Department.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-41 - Railroad Diesel Locomotive Refundable Exemption from the Variable Rate Component of the Motor Fuel Excise Tax › Section 110-41-3 - The refundable exemption from the variable rate component for railroad diesel locomotives

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1.
				Beginning January 1, 2018, all gallons of motor fuel sold for use or consumed
				in the operation of railroad diesel locomotives in West Virginia are subject to
				a refundable exemption from the variable rate component of the motor fuel
				excise tax subject to the following:
3.1.a.
				Only the variable rate tax paid on diesel fuel consumed in West Virginia in the
				operation of a locomotive is subject to the refundable exemption;
3.1.b. The aggregate amount of the refundable
				exemption available to all taxpayers in a calendar year is limited to
				$4,300,000;
3.1.c. If the total
				amount claimed by all railroad diesel locomotive operators is greater than
				$4,300,000 in a calendar year, then the amount to be refunded is distributed
				proportionately to the taxpayers as set forth in this rule; and
3.1.d. The credit allowable under W. Va. Code
				§
										11-15A-10a
				is only allowable to the extent the credit exceeds the allowable refundable
				exemption amount authorized under this rule for the calendar year.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-41 - Railroad Diesel Locomotive Refundable Exemption from the Variable Rate Component of the Motor Fuel Excise Tax › Section 110-41-4 - Reporting, payment, and application for refund: due dates, requirements, and limitations

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. The
				exemption is exclusively a refundable exemption for motor fuel used or consumed
				in railroad diesel locomotives. Therefore, the West Virginia Motor Carrier
				Quarterly Report, MFT-USE, the WV fuel use tax return, will be used in
				reporting the use, making the payment and claiming the refund.
4.1.a. MFT-USE is found on the Tax Department
				web site at
http://tax.wv.gov/Documents/TaxForms/2013/mftuse.quarterly.pdf
4.1.b. The report must be filed and payment
				must be made electronically.
4.1.b.1. To file
				and pay electronically go to
https://mytaxes.wvtax.gov/_/
.
4.1.b.2. Information on filing electronically
				is found on the Tax Department web site at
https://tax.wv.gov/Business/ElectronicFiling/Pages/BusinessElectronicFiling.aspx
.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-41 - Railroad Diesel Locomotive Refundable Exemption from the Variable Rate Component of the Motor Fuel Excise Tax › Section 110-41-5 - Application for credit for sales tax liability paid to another state, prerequisites, required information and calculation of credit

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The credit under W. Va. Code §
									11-15A-10a
				is only applicable for the tax actually paid by the taxpayer which exceeds the
				taxpayer's portion of the $4,300,000 cap.
5.1.a. The taxpayer's portion of the
				$4,300,000 of motor fuel variable rate component paid and refunded, is not
				subject to the application for credit under W.Va. Code §
										11-15A-10a.
				In other words, only the amount of motor fuel tax actually paid above the
				$4,300,000 refunded amount is subject to the application for credit.
5.1.b. In years where the cap is not
				exceeded, no requests for credit for sales tax paid to another state as defined
				in W. Va. Code §
										11-15A-10a
				will be granted.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-41 - Railroad Diesel Locomotive Refundable Exemption from the Variable Rate Component of the Motor Fuel Excise Tax › Section 110-41-6 - Record keeping and audits

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1.
				Documentation verifying the information on MFT-USE for each calendar year,
				verification of payment of the variable rate component of the motor fuel tax,
				verification of the sales or use tax paid to other states for the calendar year
				for those years where such sales tax credit is requested, and verification of
				any other information requested by the Tax Commissioner, must be kept by the
				taxpayer for audit and inspection by the Tax Commissioner:
6.1.a. For tax years where there is no
				application for credit under W. Va. Code §
										11-15A-10a,
				the documentation must be kept for a period of three years after January 31, of
				the year following the calendar tax year.
6.1.b. For those years where a request for
				credit under W. Va. Code §
										11-15A-10a,
				is timely filed, the documentation supporting the information on MFT-USE,
				payment of the variable rate component of the motor fuel tax, verification of
				payment of the sales tax actually paid to other states and all information
				required in section five of this rule, must be kept for a period of three years
				after the request for credit is filed or January 31 of the year immediately
				following the taxable year, whichever is later.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule implements the provisions set forth in W. Va. Code §
									11B-1-8 regarding classification
				plans, pay plans, open competitive examinations, promotions, layoff and recall,
				appointments, dismissals, demotions and other matters.
1.2. Authority. -- This rule is issued under
				the authority of W. Va. Code §
									11B-1-8.
1.3. Filing Date. - April 24, 2023.
1.4. Effective Date. -- April 24,
				2023.
1.5. Sunset Provision. --
				This rule shall terminate and have no further force or effect upon August 1,
				2028.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-2 - Preamble

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. General. --
				The general purpose of the Tax Division of the Department of Revenue is to
				administer, collect, and enforce various tax laws of this State. To
				successfully meet this objective, the Division needs to attract and retain
				personnel of the highest ability and integrity by the establishment of a system
				of personnel administration based on merit principles and scientific methods
				governing the appointment, promotion, transfer, layoff, removal, discipline,
				classification, compensation, and welfare of its employees, and other incidents
				of state employment. All appointments and promotions to positions in the
				classified service shall be made solely on the basis of merit and fitness and
				no person shall be in any unlawful way favored or discriminated against with
				respect to any incident of state employment because of his or her political or
				religious opinions or affiliations or race, gender, age, disability, ancestry
				or national origin, or for other reason(s) explicitly provided in federal
				and/or state law.
2.2. Application
				of Rule. -- Persons employed by the Tax Division of the Department of Revenue
				are covered by the classified service or classified exempt service. Division of
				Personnel rules 143 CSR 1, 143 CSR 4, and 143 CSR 6 apply to personnel covered
				by the classified service or classified exempt service. Except as specifically
				set forth in the provisions of this rule promulgated pursuant to enactment of
				W.Va. Code §
									11B-1-8, Division of Personnel
				rules will continue to apply to persons employed by the Tax Division. In case
				of any conflict between this rule and a provision of 143 CSR 1, 1443 CSR 4, or
				143 CSR 6, the provisions of this rule shall control.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-6 - Applications and Examinations

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1
				General - The Division of Personnel will conduct examinations and receive
				applications on behalf of the Tax Division. The Tax Division will follow the
				procedures promulgated by the Division of Personnel in matters pertaining to
				examinations and applications, except for the matters set forth in subdivisions
				6.1.1 and 6.1.2 of this rule.
6.1.1. The Tax
				Division will have the authority to evaluate applicants for employment or
				promotion within the division to positions within the classified service and
				classified-exempt service.
6.1.2.
				The Tax Division shall have the sole authority to determine whether applicants
				for positions with the Division meet minimum position requirements.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-7 - Registers

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Establishment
				of Registers.
7.1.1. Competitive Registers.
				-- After each examination, the Director shall prepare a register of persons
				applying for the position within five business days of receipt of a request
				from the Tax Commissioner. The names of these persons shall be placed on the
				register in the order of their final ratings starting with the
				highest.
7.1.2. Preference
				Registers. -- After the layoff of permanent classified employees, the Director
				shall prepare registers of qualified permanent classified employees who have
				been laid off. The names of these employees shall be arranged on the
				appropriate registers in order of tenure upon which the order of layoffs was
				based.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-8 - Certification of Eligibles

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1.
				Request for Certification. -- If a vacancy occurs in any position in the agency
				or if new positions are established and new employees are needed, requisitions
				shall be submitted by the Tax Division to the Director in the manner prescribed
				by the Director. This requisition shall state the number of positions to be
				filled in each class, identifying each class title and all other pertinent
				information.
8.2. Certification
				Methods.
8.2.1. Nothing in this subdivision
				shall be construed as altering the exhaustion point of a register as described
				in subdivision 7.2.1. of this rule.
8.2.1.a.
				Upon receipt of a requisition, the Director shall first certify and submit the
				names of all available eligibles from the appropriate preference register. If
				no appropriate preference register exists or there are no available qualified
				eligibles on the appropriate preference register, then the Director shall
				submit the names of any persons applying for the class of position. The Tax
				Division shall have the sole authority to determine whether applicants for
				position with the Division meet minimum position requirements.
8.2.1.b. If the competitive register
				established as a result of an examination for a specific class of position is
				exhausted, the Director may certify names from the register, or registers, most
				appropriate.
8.2.1.c. Appointments
				may be made from a certification anytime within six months of the date of the
				certification. Six months after the date of the certification, the
				certification shall be null and void.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-9 - Appointments

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Original
				Appointments.
9.1.1. The Tax Division shall
				make all original appointments to classified positions in accordance with this
				rule. The Tax Division shall select for each position first from the eligibles
				on an appropriate preference register. Upon exhaustion of the preference
				register, the Tax Division shall select for each position from the register
				certified by the Division of Personnel. The Tax Division may exclude the names
				of those eligibles who failed to answer or who declined appointment or of those
				eligibles to whom the Tax Division offers an objection in writing to the
				Director based on Subsection 7.3 of this rule.
9.1.2. Notwithstanding subdivision 9.1.1. of
				this rule or any provision of law or rule promulgated under the provisions of
				the West Virginia State Code, the Tax Division may employ any person listed on
				the register for employment as a Tax and Revenue Auditor 1, Tax and Revenue
				Auditor 2, Tax and Revenue Auditor 3, Revenue Agent 1, Revenue Agent 2,
				Investigator 2 or Investigator 3 without regard to the person's position on the
				applicable register.
9.1.3. In
				selecting persons from among those certified, the Tax Division shall give due
				consideration, based on job related criteria, to all available eligibles and
				may examine their applications and reports of investigations and may interview
				them. Final selection shall be reported in writing by the Tax Division to the
				Director and shall include a statement by the Tax Division or his or her
				designee certifying that the person charged with making the selection: complied
				with the requirements of this subdivision; did not make the selection based on
				favoritism shown or patronage granted; and, considered all available eligibles
				for the position.
9.1.4. If the
				eligible selected declines the appointment, the Tax Division shall transmit
				evidence of declination and other data to the Director for the permanent
				record. The Tax Division may consider an eligible as having declined
				appointment if the eligible fails to reply to electronic communication [i.e.,
				telephone or electronic mail] or a written inquiry by mail after five (5) days
				in addition to the time allowed for transmission of the letter to his or her
				last-known address and return of reply. If an eligible accepts an appointment
				but fails to present himself or herself for duty at the time and place
				specified without giving reasons for the delay satisfactory to the Tax
				Division, he or she shall be considered to have declined the
				appointment.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-10 - Promotions, Demotions and Transfers

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. Method of Making Promotions.
10.1.1. In filling vacancies, the Tax
				Commissioner shall make an effort to achieve a balance between promotion from
				within the classified service and the introduction into the classified service
				of qualified new employees. Whenever practical and in the best interest of the
				Tax Division, the Tax Commissioner may fill a vacancy by promotion, after
				consideration of the eligible permanent employees in the Tax Division or in the
				classified service based on demonstrated capacity and quality and length of
				service.
10.1.2. The Tax
				Commissioner will make the determination whether a candidate for promotion
				possesses the qualifications for the position as set forth in the
				specifications for the class of position for which he or she is a candidate,
				and the Tax Commissioner may require the candidate to qualify for the new
				position by a promotional competitive or non-competitive examination
				administered by the Director.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-11 - Reconsideration

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. General. --
				Any applicant or employee may request that the Tax Commissioner reconsider a
				decision which directly affects the applicant or employee. Unless otherwise
				specified in this rule, the request must be submitted in writing within fifteen
				(15) days of the applicant's or employee's notification of the decision. Within
				thirty (30) days of receipt of the applicant's or employee's request for
				reconsideration, the Tax Commissioner shall notify the applicant or employee of
				his or her decision.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-12 - Employment Conflicts

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1.
				Other Employment and Certain Volunteer Activity. -- No employee shall hold
				other public office, have conflicting employment, or participate in conflicting
				volunteer activity while in the classified service. Determination of the
				conflict shall be made jointly by the Tax Division and the Board, or may be
				specifically delegated by the Board to the Tax Division, who shall consider
				whether the other employment or volunteer activity:
(1) will be in conflict with the interests of
				the Tax Division;
(2) will interfere
				with the performance of the employee's official duties;
(3) will use or appear to use information
				obtained in connection with official duties which is not generally available to
				the public; or,
(4) may reasonably
				be regarded as official action.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-13 - Records and Reports

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1.
				Agency and Division of Personnel Records. - The Tax Division shall comply with
				all applicable record retention requirements provided by law and shall
				establish and maintain a personnel record for each employee, showing the
				employee's name, title, organizational unit, salary, changes in status,
				performance evaluations, and such other personnel information as may be
				considered pertinent. The Division of Personnel is not the custodian of records
				for agency employee personnel files. The Director shall maintain applications
				for examination for at least one (1) year after the date of the application.
				All personnel records shall be open to the inspection of the Board but shall
				otherwise be held confidential by the tax Division and the Director in
				accordance with Section 20 of this rule. A complete and accurate copy of the
				employee's personnel file shall be provided by the previous employer upon
				inter-departmental transfer or other appointment of the employee by another
				agency.
13.2. Legislature Access.
				-- Neither this section nor any other provision of this rule shall interfere
				with the right of the Legislature, its committees, administrative units and
				staff to have access to agency personnel records under the common law, or
				pursuant to the provisions of W. Va. Code §§
									4-2-5,
				4-3-4,
				4-5-3,
				4-10-5, or any other statutory
				provision giving a legislative agency or subunit access to records of a state
				or classified agency. The Legislature, its committees, administrative units and
				staff having access to these records shall maintain the confidentiality of the
				records, to the extent reasonably possible.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-14 - Confidentiality

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1. General. --
				The business of the Tax Division shall be conducted in such a manner as to
				ensure the privacy rights of all applicants and employees, in accordance with
				W. Va. Code §§
									29B-1-1 et seq., the State
				Freedom of Information Act and 5A-8-1et seq., the Public Records Management and
				Preservation Act. Applicant and employee residential addresses and phone
				numbers, applicant and employee medical information, and other information
				which the Tax Commissioner, or the Director may deem confidential shall be
				maintained under strictest confidentiality and released only upon proper
				written authorization of the applicant or employee or by order of a court of
				competent jurisdiction.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-15 - Duties of State Officers; Legal Proceedings to Secure Compliance; Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1. Duties of the
				Tax Commissioner. -- Pursuant to W. Va. Code §
									29-6-12, the Tax Commissioner
				shall comply with and aid in all proper ways in carrying out the provisions of
				W. Va. Code §
									29-6-1 et seq., and the rules and
				orders promulgated thereunder except as set forth in W. Va. Code §
									11B-1-8 and this rule. The Tax
				Commissioner shall furnish any records or information which the Director or the
				Board may request for any purpose of W. Va. Code §
									29-6-1 et seq. except as provided
				in W.Va. Code §
									11B-1-8. The Tax Commissioner
				shall comply with all rules, policies and orders of the Director or the Board
				and shall not increase nor diminish any benefits afforded any classified
				employee by the rules or orders except as set forth in W. Va. Code §
									11B-1-8.
15.2. Exemption from Regular Application and
				Appointment Requirements. - When seeking applications or making appointments
				pursuant to the special procedure authorized by West Virginia Code §
									11B-1-8(c), the
				Tax Division is not required to comply with the Division of Personnel
				procedures for seeking applications and making appointments to classified
				service positions as provided by the provision of article six, chapter
				twenty-nine of this code or in any other provision of the West Virginia Code,
				including those procedures promulgated in procedural or legislative rules
				promulgated by the Director pursuant to article three, chapter twenty-nine-a of
				the West Virginia Code, except as provided in this rule, and the Tax Division
				is not exempted from provisions of the West Virginia Code prohibiting nepotism,
				favoritism, discrimination or unethical practices related to appointment, or
				the public employee grievance system.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-16 - Grievance Procedure

Current through Register Vol. XLI, No. 28, July 12, 2024
16.1.
				General. -- An employee hired for permanent employment with the Tax Division
				may file a grievance with the Public Employees Grievance Board as provided for
				in W. Va. Code §
									6C-2-1 et seq.
16.2 Parties to Grievance. --The Division of
				Personnel shall not be a mandatory party to any public employee grievance filed
				against the Tax Division. The Division of Personnel shall not be a signatory
				to, and may not override or otherwise challenge, the Tax Division's decisions
				regarding settlement terms and conditions in employee grievances or other legal
				proceedings.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-17 - Training and Development

Current through Register Vol. XLI, No. 28, July 12, 2024
17.1. Tax
				Division Responsibilities. -- The Tax Division is responsible for providing
				functional training to employees of the agency based upon the agency's needs
				and resources and the employee's needs and capabilities. Selection of employees
				for training and development shall ensure equal opportunity and shall not
				discriminate on the basis of race, sex, age, religion, national origin,
				political affiliation, disability or for other reason(s) explicitly prohibited
				by federal and/or State law.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-18 - Employee Representative Organization Bulletin Boards

Current through Register Vol. XLI, No. 28, July 12, 2024
18.1. General. -- A bulletin board of a
				limited size shall be provided for posting notices of employee representative
				organizations. The bulletin boards shall be placed in convenient and generally
				accessible locations in all workplaces where the members of the organizations
				are employed. Provisions shall be made for separate bulletin boards for each
				employee representative organization. The cost of the bulletin boards shall be
				assumed by the requesting employee or the employee's representative
				organization. The boards shall be used exclusively by the employee
				representative organization and for organization purposes only.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-19 - Authority of the Board

Current through Register Vol. XLI, No. 28, July 12, 2024
19.1
				General. --Upon request of the Tax Division, the Board is authorized to
				establish by formal action programs and projects for a maximum of one (1) year
				outside of the provisions of this rule, including, but not limited to, programs
				or projects designed to respond to public disaster or emergency.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-20 - Amendments

Current through Register Vol. XLI, No. 28, July 12, 2024
20.1. General. --
				If and when it appears desirable in the interests of good administration, the
				Tax Commissioner, after public notice and public hearing and legislative
				approval, may amend the rules as it becomes necessary.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-43 - Special Valuation Method for Certain Wireless Technology Property › Section 110-43-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -This
				interpretive rule establishes the valuation method to be used by the Tax
				Commissioner and the Board of Public Works when determining the assessed value
				of wireless communications transmission towers for ad valorem property tax
				purposes that are constructed or erected between July 1, 2019 and July 1, 2024.
				This rule interprets W. Va. Code §
									11-6L-1
et seq
. enacted in Senate Bill 3 (2019).
1.2. Authority.-- W. Va. Code §
									11-3-33.
1.3. Filing Date. -- April 10, 2020
1.4. Effective Date. -- May 10,
				2020
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-43 - Special Valuation Method for Certain Wireless Technology Property › Section 110-43-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. "Tower" means
				a structure which hosts an antenna or other equipment used for the purpose of
				transmitting cellular or wireless signals for communications purposes,
				including telephonically, or for computing purposes, including any antenna and
				all associated equipment, which is constructed or erected between July 1, 2019
				and July 1, 2024.
2.1.a. The term "tower"
				includes any building or structure typically significantly higher than its
				diameter, and high relative to surrounding terrain and buildings, that is used
				to provide, transmit or carry personal wireless services, cellular telephone
				service, data services, internet service, wireless signal capacity for
				communications purposes, wireless voice communications services or wireless
				digital signal service.
2.1.b. A
				tower may be freestanding or may be attached to a building or larger structure,
				and may be fully sheathed or walled in or of skeleton framework, including, but
				not limited to lattice construction, monopole construction, guyed construction
				or sheathed construction, or a similar structure, upon which there is mounted
				an antenna or other equipment used for the purposes of receiving or
				transmitting, or both receiving and transmitting, cellular or wireless signal
				capacity for communications purposes, including personal wireless services,
				cellular telephone service, data services, internet service, wireless signal
				capacity for communications purposes, wireless voice communications services or
				wireless digital signal service.
2.1.c. The term "tower" includes, but is not
				limited to, any antenna and all associated equipment.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-43 - Special Valuation Method for Certain Wireless Technology Property › Section 110-43-3 - Valuation of certain wireless technology property

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The Board of Public Works determines the
				assessed value of all towers constructed or erected between July 1, 2019 and
				July 1, 2024 regardless of whether the tower is owned by a public service
				business or is owned by a person or business that is not a public service
				business.
3.2. The appraised value
				of any tower, as defined in this rule, for ad valorem property tax purposes,
				shall be its salvage value, and the correlated value determined under a unit
				valuation approach shall be reduced by the difference between the original cost
				and the salvage value of a tower.
3.2.a.
				Example 1: A tower belonging to an entity which is not a public service
				business shall be appraised at its salvage value, that is, five per cent of its
				original cost.
3.2.b. Example 2:
				Towers belonging to public service businesses subject to unit valuation by the
				Board of Public Works shall be appraised by subtracting the difference between
				the original cost of the tower and its salvage value from the unit value of the
				utility.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-43 - Special Valuation Method for Certain Wireless Technology Property › Section 110-43-4 - Property tax returns

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1.
				Owners of cell towers constructed or erected between July 1, 2019 and July 1,
				2024 are required to return those cell towers to the Board of Public Works.
				Property tax returns are due May 1st each year for
				cell towers erected or constructed during the preceding calendar year, when the
				cell towers constructed or erected between July 1, 2019 and July 1,
				2024.
4.2. The returns shall be
				prepared in the form prescribed by the Tax Commissioner and filed with the
				Property Tax Division of the State Tax Department on or before the applicable
				first day of May.
West Virginia State Tax Department
Property Tax Division
Special Properties Section
P.O. Box 1463
Charleston, WV 25325
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-43 - Special Valuation Method for Certain Wireless Technology Property › Section 110-43-5 - Appeals

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. In September
				of the calendar tax year, the Tax Commissioner will notify the owner of cell
				towers constructed or erected between July 1, 2019 and July 1, 2024 of the
				tentative assessed values of the cell towers for the next calendar tax
				year.
5.2. If the owner disagrees
				with the tentative assessed value, the owner may submit information in support
				of its position to the Property Tax Division, at the address shown in §
				110-43-4.2 of this rule.
5.3. If
				the owner still disagrees with the assessed value, the owner may file a protest
				with the Board of Public Works and appear before the Board, on the date set by
				the Board to hear objections taxpayers have to the assessed values recommended
				by the Tax Commissioner.
5.4. The
				Board of Public Works will then set the assessed values of the cell towers. An
				owner claiming to be aggrieved by the assessed value may appeal to circuit
				court as provided in W. Va. Code §
									11-6-12.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-43 - Special Valuation Method for Certain Wireless Technology Property › Section 110-43-6 - County assessors may not value cell towers valued by Board of Public Works

Current through Register Vol. XLI, No. 28, July 12, 2024
When a cell tower is valued by the Board of Public Works as
				  provided in W. Va. Code §
									11-6L-1 et
				  seq. and this interpretive rule, the cell tower may not be valued by the county
				  assessor of the county in which the cell tower is located.