W. Va. Code R. § 110-12D-13

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

Section 110-12D-13 - Procedure After Tax Commissioner Receives Notification; Notice to Taxpayer

13.1. Upon receipt of the listing required by subsection 11.3 of this rule, the Tax Commissioner shall immediately notify the taxpayer by certified letter:

13.1.1. That the sheriff of the specified county has identified the taxpayer as being delinquent in paying ad valorem taxes on personal property owned by the taxpayer on the specified July 1 assessment date;

13.1.2. That if the Taxpayer can establish that the taxes in issue were in fact paid or exonerated, the taxpayer must contact the sheriff to demonstrate that fact and to then have the sheriff remove taxpayer's name from the listing;

13.1.2.1. Immediately after the taxpayer demonstrates to the sheriff the payment or exoneration of the applicable personal property taxes, the sheriff shall notify the Tax Commissioner either that the taxpayer has paid the taxes that were reported as being delinquent or that the taxes reported as delinquent were exonerated, as provided in subsection 11.4 of this rule;

13.1.3. That if the taxpayer is not able to establish that the taxes in issue were in fact paid or exonerated, the taxpayer's business registration certificate will be suspended and the effective date of the suspension; and,

13.1.4. That if taxpayer continues to engage in business subsequent to the day its business registration certificate is suspended, the taxpayer shall in addition to all other penalties provided by law be subject to the penalties provided in W. Va. Code § 11-12-9.

13.2. The Tax Commissioner, within five days after sending the required letter to the respective taxpayers, shall send to the sheriff a listing of the persons that have been notified of the pending suspension or cancellation of their business registration certificates. Failure to deliver the letter to the person because it is either unclaimed by the person or undeliverable by the U. S. Postal Service shall not stay or prevent the Tax Commissioner, the sheriff, or both the Tax Commissioner and the sheriff from performing their respective duties as provided in this rule.

13.3. If the sheriff does not notify the Tax Commissioner within the 21 days immediately succeeding the date the Tax Commissioner notified the Taxpayer, as required in this section, that the person's name has been removed from the list of persons that owe delinquent personal property taxes on business personal property, the Tax Commissioner shall immediately either:

13.3.1. Refuse to renew or issue the person's business registration certificate; or

13.3.2. Suspend the person's business registration certificate.

13.4. If the sheriff, within the 21 days immediately succeeding the date the Tax Commissioner notified the taxpayer, as required in this section 13, notifies the Tax Commissioner that the delinquent taxes have been paid or exonerated, the Tax Commissioner shall not suspend or refuse to renew, or issue, the person a business registration certificate. Nothing contained in this subsection or elsewhere in this rule herein may be construed to limit or prevent the Tax Commissioner from exercising his or her power to suspend or refuse to renew, or reissue, a business registration certificate in accordance with one or more other provisions in W. Va. Code § 11-12-5.

13.5. If the Tax Commissioner suspends the person's business registration certificate, the person shall pay to the Tax Commissioner a fee in the amount of $50.00 for each business registration certificate reinstated or issued to the person in response to the sheriff removing the person's name from the list of persons owning delinquent personal property taxes. The fee collected for reinstatement or issuance of a business registration certificate shall be deposited in the special fund as directed by statute.

W. Va. Code R. § 110-12D-13