W. Va. Code R. § 110-27-2

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

Section 110-27-2 - Service of Notice

2.1. Subject to Service Rules. The following Tax Department Documents are subject to the service of notice requirements outlined in this rule.

2.1.a. Notice of Assessments. All notices of assessments shall be subject to the notice requirements of this rule.

2.1.b. Certain Business Registration Certificate Documents. All denials, revocations, and refusals to renew a Business Registration Certificate shall be subject to the notice requirements of this rule.

2.1.c. Certain Refund Documents. All denials of refunds, denials of interest, denials of claims for refund, and rejections of refund shall be subject to the notice requirements of this rule.

2.1.d. Amended Return Not Processed. All notices of Amended Returns that are not processed shall be subject to the notice requirements of this rule.

2.1.e. Other Required Documents. All documents required by the United States, or any agency, authority, commission or instrumentality of the United States, to be sent by certified mail shall be subject to the notice requirements of this rule to the extent this rule is in compliance with such requirements.

2.2. Method of Service. All documents outlined in Section 2.1. of these regulations shall be served upon the taxpayer by personal or substituted service or by certified mail, unless such mail is refused or not claimed, upon which it may be served by regular mail. Each of these methods of service may be used at the discretion of the Tax Department and have no preference over the other method of service.

2.2.a. Service by personal or substituted service shall be valid if made by any method authorized by Rule 4 of the West Virginia Rules of Civil Procedure.

2.2.b. Service by certified mail shall be valid if accepted by the taxpayer, or if addressed to and mailed to the taxpayer's usual place of business or usual place of abode or last known address on record with the Tax Department and accepted by any agent, officer, partner, employee, spouse, parent, stepparent, or child of the taxpayer over the age of eighteen.

2.2.b.1. Any document addressed and mailed in the above manner and accepted by any person shall be presumed to be accepted by such person unless proven otherwise by the taxpayer.

2.2.b.2. Any document addressed in the above manner, and which is refused or not claimed may then be served by regular mail if such notice is subsequently mailed by first class mail, postage prepaid, to the same address; and date of posting in the United States mail shall be the date of service.

2.3. Optional Method of Service. In lieu of the method of service of notice provided in Section 2.2. of this rule, the person to be audited may agree in writing to have all documents outlined in Section 2.1. of this rule served electronically.

2.3.a. To facilitate the electronic service of the various notices described in this rule, the Tax Department shall develop a secure paperless audit source web site.

2.3.a.1. The Tax Department shall develop and provide to the Taxpayer appropriate written instructions to assist the Taxpayer in using the secure paperless audit source web site.

2.3.b. Prior to the electronic service of any documents, the person to be audited and the authorized representative of the Tax Department shall sign the State Tax Department Agreement Consenting to Service of Notice of Tax Audit(s) Documents by Electronic Service.

2.3.c. At the time the person to be audited signs the State Tax Department Agreement Consenting to Service of Notice of Tax Audit(s) Documents by Electronic Service, the person to be audited shall provide to the Tax Department representative the name, title, telephone number and e-mail address of the individual or individuals authorized to receive all electronic communications.

2.3.d. The 60 day period for appealing the assessment, or amended or supplemental assessment, provided in W. Va. Code § 11-10-8 shall commence on the day immediately following the day that the audit clerk by e-mail notifies the person designated in section 2.3.c. of this rule that the audit is complete, and that the work papers are on the web site and ready to be downloaded.

W. Va. Code R. § 110-27-2