W. Va. Code R. § 110-10H-5

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-10H-5 - Duration and Application of Amnesty Program

5.1. The two-month tax amnesty program applies to payments and returns required pursuant to any tax currently or previously administered under W. Va. Code§11-10, but only if the obligation for payment or filing of a return, or both, arose after January 1, 1986 and before January 1, 2004, and:

(1) The tax return was due before January 1, 2004;

(2) the amount of tax shown to be due on the tax return was due and payable before January 1, 2004; or (3) if no tax return was required to be filed, the tax was due and payable before January 1, 2004.

5.1.1. Any obligation for payment or filing a return which becomes delinquent on or after January 1, 2004, is not eligible for amnesty. For example, any such obligation which becomes delinquent during the amnesty period is not eligible for amnesty.

5.1.2. Obligations for payments and returns for taxes not imposed under W. Va. Code '11-10 (e.g., county and municipal taxes other than the special district excise tax administered under W. Va. Code § 11-10-11a) are not eligible for amnesty. Taxes not payable to the State Tax Department are not imposed under W. Va. Code ' 11-10.

5.1.3. Obligations for payments and returns for fees are not taxes administered under W. Va. Code '11-10 and are not eligible for tax amnesty.

5.2. A taxpayer=s eligibility shall be separately determined for each type of tax for which amnesty is applied. A taxpayer may be eligible for amnesty for one or more taxes but not eligible for one or more other taxes.

5.3. Once determined, a taxpayers eligibility shall be considered to be effective as of the date a complete application was postmarked or received within the amnesty period.

W. Va. Code R. § 110-10H-5