W. Va. Code R. § 110-28-6

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

Section 110-28-6 - Appeals, Standards and Jurisdiction

6.1. The Office of Tax Appeals has exclusive and original jurisdiction to hear appeals arising from issues set forth in section 6.3 of this rule for which the Tax Commissioner has administration, enforcement and collection responsibility under W. Va. Code § 8-1-5a, et seq., W. Va. Code § 8-13C-1, et seq., W. Va. Code § 11-10-11c and W. Va. Code § 11-10-27.

6.1.1. The Office of Tax Appeals may not hear challenges, disputes or other issues relating to the periodic cost recovery fee or any aspect of the Tax Commissioner's fee imposition authorized by statute and addressed in this rule.

6.1.2. The Office of Tax Appeals may not hear challenges, disputes or other issues relating to the amount of money distributed to any municipality pursuant to W. Va. Code § 8-1-5a and W. Va. Code § 8-13C-1, et seq., or the provisions of this rule or to the methodology of calculating, determining or allocating any such money.

6.1.3. The Office of Tax Appeals may not hear challenges, disputes or other issues relating to the methodology for calculating or determining the periodic cost recovery fee, or the amount of the periodic cost recovery fee, or application of the periodic cost recovery fee as an offset against net tax revenues.

6.2. A municipality or county has no standing before the Office of Tax Appeals in any dispute arising under any municipal sales and use tax or any district excise tax.

6.3. Any review of a municipal sales and use tax or district excise tax by the Office of Tax Appeals is limited to the following:

6.3.1. Appeals from tax assessments issued by the Tax Commissioner pursuant to W.Va. Code § 11-10-1, et seq., and this rule;

6.3.2. Appeals from decisions or orders of the Tax Commissioner denying refunds or credits for a municipal sales and use tax or district excise tax.

6.4. A municipality or county may not engage in or participate in any audit performed by the Tax Commissioner for compliance with a municipal sales and use tax or a district excise tax: Provided, That when the municipality imposes a business and occupation tax and employs auditors that audit books and records of businesses for compliance with its business and occupation tax, the Tax Commissioner and the mayor or city manager of that municipality may enter into a memorandum of understanding that allows the municipality to either review the books and records of the business for state and municipal sales and use tax compliance when auditing the books and records for business and occupation tax compliance, or audit the books and records for state and municipal sales and use tax compliance when it audits the books and records of the business for compliance with the business and occupation tax. The businesses reviewed or audited for state and municipal sales and use tax compliance by municipal auditors are limited to those businesses that primarily do business in the municipality and do not have an office or other place of business located outside the municipality. The results of a review or audit must be provided to the Tax Commissioner, who in his or her sole discretion decides whether the Tax Commissioner should take any follow-up action, including, but not limited to, having the State Tax Department make an audit of the books and records of the business, or issuing a deficiency assessment.

6.5. A municipality or county may not hold the Tax Commissioner responsible for any unpaid or unrealized municipal sales and use tax or district excise tax.

W. Va. Code R. § 110-28-6