W. Va. Code R. § 110-10L-6

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

Section 110-10L-6 - Documents Supporting Claim for Refund or Credit

6.1 Any person asserting or exercising a claim for a refund or a credit shall file such records or documents as the Commissioner may require proving or verifying the taxpayer's right and entitlement to such refund or credit. The Commissioner may inspect or examine the records or documents of a taxpayer or any other person to verify the truth and accuracy of any report or return or to ascertain whether the tax has been paid.

6.2. Beginning on or after February 15, 2014, any person filing a claim for refund of Consumers Sales and Service Tax or Use Tax, is required to provide the following information on the applicable form:

Vendor name

Invoice date

Invoice number

Exempt item description

Invoice amount

West Virginia sales tax paid

Municipal sales tax paid

Municipality name

6.2.a. Beginning on or after February 15, 2014, any person required to electronically file a claim for refund of Consumers Sales and Service Tax or Use Tax, in accordance with 110 CSR 10D and section 5.1 of this rule, shall do so in electronic spreadsheet format. The spreadsheet must contain all of the information required and listed in section 6.2 of this rule in individual fields.

6.2.a.1. A claim for refund form is not complete if all of the information required to be entered on the applicable form is not provided. Absent specific authorization by the Tax Commissioner for use of a specified sampling process, information provided on the claim for refund form using a sampling process is not acceptable and shall be considered incomplete.

6.2.a.2. A claim for refund form, required to be electronically filed in electronic spreadsheet format, is not complete unless it is submitted in electronic spreadsheet format,

6.2.a.3. A claim for refund that is not complete is deemed not to be filed.

6.3. Under the investigative, and tax administration powers granted to the Tax Commissioner under W. Va. Code § 11-10-1et seq., and the subpoena powers granted to the Tax Commissioner under W. Va. Code § 11-10-5b, the Commissioner has the power to examine witnesses under oath. If any witness shall fail or refuse at the request of the Commissioner to grant access to the documents or records requested by the Commissioner, the Commissioner may issue a subpoena or subpoena duces tecum to such party to appear before the Commissioner, at a place designated, on a day fixed. In case of disobedience or neglect of any subpoena or subpoena duces tecum served on any person, or the refusal of any witness to testify to any matter regarding which he may be lawfully interrogated, the subpoena or subpoena duces tecum shall be enforced in accordance with the requirements of W. Va. Code § 11-10-5b.

W. Va. Code R. § 110-10L-6