W. Va. Code R. § 121-1-39

Current through Register Vol. XLI, No. 40, October 4, 2024

Section 121-1-39 - Exceptions unnecessary

39.1. Formal exceptions to rulings or orders of the office of tax appeals are unnecessary. It is sufficient that a party at the time the ruling or order of the office of tax appeals is made or sought, makes known to the office of tax appeals the action which such party desires the office of tax appeals to take or such party's objection to the action of the office of tax appeals and the grounds therefor; and, if a party has no opportunity to object to a ruling or order at the time it is made, the absence of an objection does not thereafter prejudice such party.