W. Va. Code R. § 110-10L-2

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

Section 110-10L-2 - Definitions

For the purposes of this rule, the following terms have the meanings set forth in this section, unless a different meaning is clearly indicated by the context in which the term is used.

2.1. "Code" means the Code of West Virginia of one thousand nine hundred thirty-one, as amended.

2.2. "Commissioner" or "Tax Commissioner" means the West Virginia Tax Commissioner or his or her delegate.

2.3. "Department" or "Tax Department" means the West Virginia State Tax Department.

2.4. "Duplicate" means a claim for refund or credit of any tax administered under any tax administered under chapter eleven, article ten of the West Virginia Code covering the same period or a portion thereof that is also covered by another claim for refund or credit of the same tax, or a portion thereof.

2.5. "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or any other similar capabilities or characteristics.

2.6. "Electronic filing" means filing using electronic technology such as computer modem, magnetic media, optical disk, facsimile machine, telephone or other technology approved by the Tax Commissioner, in such manner as he or she deems acceptable.

2.7. "MyTaxes" is the electronic tax system used by the West Virginia State Tax Department to assist certain taxpayers to view, file and pay State taxes online.

2.8. "Person" includes, but is not limited to, any individual, firm, partnership, limited partnership, copartnership, joint adventure, association, corporation, municipal corporation, organization, receiver, estate, trust, guardian, executor, administrator, and also any officer, employee or member of any of the foregoing persons who, as an officer, employee or member, is under a duty to perform or is responsible for the performance of an act prescribed by the provisions of W. Va. Code § 11-10-1, et seq., and the provisions of any other article of the Code which imposes a tax administered by the Tax Commissioner.

2.9. "Record" means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and that retrievable in perceivable form, and includes, but is not limited to, a message, document, tax form, tax return or other instrument that is transmitted electronically from an authorized officer or other person to the Department to meet the requirements of law or to execute an essential transaction. An informal communication will not be considered an electronic record for purposes of this rule.

2.10. "Refund" means any overpayment of State taxes, to be transferred from the State or taxing authority back to the original payer or to the person making the overpayment after the Tax Department makes the appropriate credits for any liabilities for any tax on the part of the person who made the overpayment.

2.11. "State" or "this State" means the State of West Virginia.

2.12. "Tax" or "taxes" means taxes administered under the authority of W. Va. Code § 11-10-1, et seq. additions to tax and penalties and interest imposed with respect to those taxes.

2.13. "Tax preparer" means any person who prepares, in exchange for compensation, or who employs another person to prepare, in exchange for compensation, all or a substantial portion of any return or claim for a refund or credit for a taxpayer for any tax administered under the authority of W. Va. Code § 11-10-1, et seq.

2.14. "Taxpayer" means any person required to file a return for, or liable for the payment of, any tax administered under W. Va. Code § 11-10-1, et seq.

W. Va. Code R. § 110-10L-2