W. Va. Code R. § 110-40-6

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

Section 110-40-6 - Appeals

6.1. A taxpayer may request a hearing before the West Virginia Office of Tax Appeals challenging the State Tax Commissioner's notice of withholding or denial of the taxpayer's refund or credit. The taxpayer may initiate a proceeding before the Office of Tax Appeals by timely filing a written petition with the Office of Tax Appeals, within 60 days after receiving the State Tax Commissioner's notice, that states:

6.1.a. The nature of the case;

6.1.b. The facts on which the appeal is based; and,

6.1.c. Each question presented for review by the Office of Tax Appeals.

6.2. Because the State Tax Commissioner is required by the W. Va. Code to deny or withhold a tax refund, or, as the case may be, a tax credit, when notified in writing by the appropriate authority of the taxpayer's liability under section two of this rule, the only issue to be determined upon challenge in the Office of Tax Appeals, is whether or not the taxpayer was listed by the appropriate authority as delinquent in paying that obligation at the time the refund or credit was denied or withheld.

W. Va. Code R. § 110-40-6