W. Va. Code R. § 110-10L-7

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

Section 110-10L-7 - Overlapping, Conflicting, Redundant, Partially Redundant, Duplicate or Incomplete Claims Or Claims Covering the Same Period Or the Same Tax Or the Same Transactions

7.1. Overlapping, conflicting, redundant, partially redundant, incomplete or duplicate claims are invalid.

7.1.a. Initial filings -- The processing of a currently pending claim for refund or credit that has been submitted but not yet approved will cease or not be implemented and will be treated as an incomplete and inaccurate claim not properly filed upon the receipt of a subsequently filed claim for refund or credit for or from the same Taxpayer for the same tax period or part of the same tax period, or for the same transactions as those covered by the subsequently submitted claim or claims.

7.1.b. Subsequent filings -- The processing of one or more claims for refund or credit submitted subsequent to the submission of a currently pending claim for refund or credit will be treated as incomplete and inaccurate claims, not properly filed if the subsequent claim, or claims, for refund or credit are for or from the same Taxpayer for the same tax period or part of the same tax period, or for the same transactions as those covered by the previously submitted claim.

7.1.c. Processing for all overlapping, conflicting, redundant, partially redundant, incomplete or duplicate claims shall cease. Such claims may be denied by the Tax Commissioner as incomplete or inaccurate, or both. The entity or entities submitting such claims, upon such denial, and at the election of the taxpayer, may refile one comprehensive claim covering the periods and transactions to be covered, and resolving and eliminating all overlapping, conflicting, redundant, partially redundant incomplete, inaccurate or duplicate claims. This provision may not be interpreted to allow or authorize any filing, refiling or submission of any claim for refund or credit for any period outside of the statute of limitations, or any filing, refiling or submission of any claim for refund or credit that is otherwise not lawful.

7.1.d. Neither this rule nor this section of this rule shall be interpreted to preclude, abrogate or impede the imposition of interest, penalties, additions to tax and criminal penalties, as applicable, which may be lawfully assessed or imposed in the case of any untimely, overlapping, conflicting, redundant, partially redundant, incomplete, inaccurate or duplicate claim, or any false, fraudulent, or otherwise unlawful claim.

7.2. If any claim has been approved, and a later claim is determined by the Commissioner to cover the same period or a portion thereof that is contained in any claim previously submitted for a refund or credit, the Tax Commissioner may require additional documentation to substantiate claims for refund or credit.

7.3. The ninety-day determination period set forth in W. Va. Code § 11-10-14 will not apply to a claim for a refund or credit which has been determined by the Commissioner to duplicate a claim previously submitted, or that is otherwise an overlapping, conflicting, redundant, or partially redundant or incomplete claim.

W. Va. Code R. § 110-10L-7