W. Va. Code R. § 110-10H-3
Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-10H-3 - Definitions3.1. General rule. -- Terms used in this rule have the meaning ascribed to them in W. Va. Code § 11-10-4, unless the context in which the term is used clearly requires a different meaning, or the term is defined in subsection 3.2.3.2. Terms defined. -- For purposes of this rule, the term: 3.2.1. "Additions to tax" means that amount imposed by W. Va. Code § 11-10-18 or 18a for (1) failure to file a return or pay tax due, (2) negligence or intentional disregard of rules and regulations of the Tax Commissioner, (3) filing a false or fraudulent return, or (4) failure to pay estimated tax, and includes "additions to tax" imposed by any other article of chapter 11 of the West Virginia Code administered under W. Va. Code § 11-10.3.2.2. "Amnesty program" means the West Virginia Tax Amnesty Program of 2004 as set forth in W. Va. Code §11-10H and this rule;3.2.3. A Department means the West Virginia State Tax Department.3.2.4 "Interest" means interest imposed pursuant to W. Va. Code §§ 11-10-17 and 17a; 3.2.5. "Penalty" means any civil money penalties imposed by W. Va. Code § 11-10-19 and any other civil money penalty imposed by any article of chapter 11 of the W. Va. Code administered under W. Va. Code '11-10;3.2.6. A Tax administered under W. Va. Code §11-10" means A tax 11-10-4, i.e., any tax to which W. Va. Code §11-10 applies, as set forth in W. Va. Code § 11-10-3, a copy of which is Appendix 1.3.2.7. A Tax Commissioner or A Commissioner as defined in W. Va. Code § 11-10-4 means the Tax Commissioner of the State of West Virginia or his or her delegate.3.2.8. A Tax amnesty period or A amnesty period means the two month period commencing on Wednesday, September 1, 2004, and ending on Monday, November 1, 2004. 3.2.8.1 The two month amnesty period is September and October, but the period is extended to include November 1 because the last day in October is a Sunday.W. Va. Code R. § 110-10H-3