W. Va. Code R. § 121-1-22

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

Section 121-1-22 - Amending the Petition

22.1. Amendments.

22.1.1. A party may amend a Petition once, as a matter of course, at any time before the Tax Commissioner's answer is served.

22.1.2. If the pleading is one to which no responsive pleading is permitted, a party may so amend it at any time within thirty (30) days after it is served.

22.1.3. Otherwise, a party may amend a Petition only by leave of the presiding administrative law judge or by written consent of the adverse party, and leave shall be given freely when justice so requires. However, no Petitioner may utilize this Section in an attempt to defeat a missed filing deadline. In all cases, original petitions, and amended, this Tribunal will follow West Virginia Code Section 11-10A-9 and look back sixty (60) days prior to receipt of the filing to determine if jurisdiction has been established. A motion for leave to amend a Petition shall state the reasons for the amendment and shall be accompanied by the proposed amendment. Any motion regarding amending a Petition shall be governed by the provisions of Section 23 below.

W. Va. Code R. § 121-1-22