The Legislature hereby finds and declares that the adoption by this state of certain uniform procedures for the assessment and collection of the taxes administered by the Tax Commissioner to which this article applies will (1) simplify the administration and collection of taxes, and (2) promote efficiency and uniformity of application in the administration of the tax laws. The Legislature does therefore declare that this article ten be construed so as to accomplish the foregoing purposes.
W. Va. Code § 11-10-1
Legislative findings
Known as the West Virginia Tax Procedure and Administration Act
The act spans §§ 11–11 (87 sections).
Applied in 6 court decisions — leading case 193 W. Va. 687 - Frymier-Halloran v. Paige (1995)
Most recently applied in 215 W. Va. 286 - Moore v. CNA Insurance Co. (June 2004)
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.