Article

West Virginia Office of Tax Appeals

W. Va. Code § 11-10A-1— Legislative finding; purpose
W. Va. Code § 11-10A-2— Definitions
W. Va. Code § 11-10A-3— Office of tax appeals created
W. Va. Code § 11-10A-4— Principal office; place for hearings; county commission to provide facilities
W. Va. Code § 11-10A-5— Seal; authenticating records; judicial notice
W. Va. Code § 11-10A-6— Chief Administrative Law Judge; appointment, term and vacancy; qualifications; compensation; conflicts of interest prohibited; removal
W. Va. Code § 11-10A-7— Powers and duties of Chief Administrative Law Judge; all employees, except Chief Administrative Law Judge, members of classified service; qualifications of administrative law judges
W. Va. Code § 11-10A-8— Jurisdiction of Office of Tax Appeals
W. Va. Code § 11-10A-9— Appeal to Office of Tax Appeals; petition; answer
W. Va. Code § 11-10A-10— Hearing procedures
W. Va. Code § 11-10A-11— Small claims hearing
W. Va. Code § 11-10A-12— Powers of the office of tax appeals
W. Va. Code § 11-10A-13— Subpoenas; service; cost; fees; relief; disobedience; oath
W. Va. Code § 11-10A-14— Recording hearings; notice; record; transcripts; costs
W. Va. Code § 11-10A-15— Appearances before the office of tax appeals
W. Va. Code § 11-10A-16— Decisions and orders of the office of tax appeals; publication
W. Va. Code § 11-10A-17— Service of notice of final decisions and orders
W. Va. Code § 11-10A-18— Finality of decision by the office of tax appeals; amount due payable; prompt refunds
W. Va. Code § 11-10A-19— Judicial review of office of tax appeals decisions
W. Va. Code § 11-10A-20— Rules required
W. Va. Code § 11-10A-21— Timely filing
W. Va. Code § 11-10A-22— Time for performance of acts where last day falls on Saturday, Sunday or legal holiday
W. Va. Code § 11-10A-23— Confidentiality