W. Va. Code R. § 110-19-6b

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

Section 110-19-6b - Additional Penalty For Late Filing Or Payment

6b.1. In addition to the additions to tax, penalties and interest authorized in W. Va. Code '11-10-1 et seq., if any taxpayer fails to file a return or pay the proper amount of tax within the time specified herein, the Commissioner shall refuse to authorize the purchase of tax stamps or crowns by the delinquent taxpayer: Provided, That if the failure to pay was due to reasonable cause, the Commissioner may waive this penalty.

6b.2. The taxpayer may request a hearing within sixty (60) days after service of notice of the refusal of the Commissioner to authorize the purchase of the tax stamps or crowns. Upon receipt of a written request for a hearing filed within the time prescribed, the provisions for hearing and appeal in W. Va. Code ''11-10-9 and 10 shall be applicable.