Article 10 - WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT

Section 11-10-1 - Legislative findings
Section 11-10-2 - Short title; arrangement and classification
Section 11-10-3 - Application of this article
Section 11-10-4 - Definitions
Section 11-10-5 - General power; regulations and forms
Section 11-10-5a - Investigations
Section 11-10-5b - Subpoena and subpoena duces tecum
Section 11-10-5c - Returns by tax commissioner
Section 11-10-5d - Confidentiality and disclosure of returns and return information
Section 11-10-5e - Service of notice
Section 11-10-5f - Timely filing and paying
Section 11-10-5g - Time for performance of acts where last day falls on Saturday, Sunday or legal holiday
Section 11-10-5h - Enforcement proceedings
Section 11-10-5i - Enforcement powers
Section 11-10-5j - Liability for taxes withheld or collected
Section 11-10-5k - Fractional parts of a cent
Section 11-10-5l - Payment of estimated tax
Section 11-10-5m - Overpayment of installments
Section 11-10-5n - Payment by commercially acceptable means
Section 11-10-5o - Notice of fiduciary relationship
Section 11-10-5p - Effective date of amendments
Section 11-10-5q - Settlement agreements and compromises
Section 11-10-5r - Technical assistance advisories
Section 11-10-5s - Disclosure of certain taxpayer information
Section 11-10-5t - Payment by electronic fund transfers
Section 11-10-5u - Disclosure of persons making retail sales of tobacco products
Section 11-10-5v - Disclosure of tax information to the treasurer for return, recovery and disposition of unclaimed and abandoned property
Section 11-10-5w - Confidentiality and disclosure of information set forth in the oil and gas combined reporting form specified in subsection (d), section three-a, article thirteen- a of this chapter to county assessors, the Department of Environmental Protection and to the Public Service Commission; offenses; penalties
Section 11-10-5x - Waiver of derivative tax, interest and penalty imposed on board members or directors of charitable and tax exempt organizations imposed on innocent governing board resulting from defaults or delinquencies of the organization
Section 11-10-5y - Disclosure of return information to Consolidated Public Retirement Board
Section 11-10-5z - Electronic filing for certain persons
Section 11-10-5aa - Confidentiality of information obtained during telecommunications tax study
Section 11-10-5bb - Applying lottery prizes to tax liabilities
Section 11-10-5cc - Disclosure of certain tax information to Commissioner of Highways
Section 11-10-5dd - Disclosure of certain tax information pursuant to written agreements with state agencies purchasing or leasing goods or services or the Enterprise Resource Planning Board to facilitate purchasing; and the State Auditor
Section 11-10-5ee - Limitations on claiming credits and rebates; rulemaking
Section 11-10-6 - Mathematical or clerical errors; collection of balance due on return without remittance
Section 11-10-7 - Assessment
Section 11-10-7a - Abatement
Section 11-10-7b - Abatement of interest attributable to errors and by tax division
Section 11-10-7c - Abatement of any penalty or addition to tax attributable to written advice by tax commissioner
Section 11-10-7d - Combining assessments
Section 11-10-8 - Notice of assessment; petition for reassessment or payment of assessment within sixty days; finality of assessment; payment of final assessment; effective date
Section 11-10-9 - Hearing procedure
Section 11-10-9a - Small claims procedure; disputes involving $10,000 or less
Section 11-10-10 - Appeals
Section 11-10-10a - Commissioner allowed to acquiesce or not acquiesce in decisions of office of tax appeals or circuit court
Section 11-10-11 - Collection of tax
Section 11-10-11a - Administration of special district excise tax; commission authorized
Section 11-10-11b - Fund creation; authorization for expenditure
Section 11-10-11c - State administration of local sales and use taxes and excise taxes; jurisdiction and standing before the office of tax appeals; rule-making authority
Section 11-10-12 - Liens, release; subordination; foreclosure; withdrawal
Section 11-10-13 - Levy and distraint
Section 11-10-13a - Property exempt from levy
Section 11-10-13b - Surrender of property subject to levy
Section 11-10-13c - Sale of seized property
Section 11-10-13d - Sale of perishable goods
Section 11-10-13e - Redemption of property
Section 11-10-13f - Certificate of sale; deed to real property; notice and access to recover personal property; abandonment and removal of personal property
Section 11-10-13g - Legal effect of certificate of sale of personal property and deed of real property
Section 11-10-13h - Records of sale
Section 11-10-13i - Expense of levy and sale
Section 11-10-13j - Application of proceeds of levy
Section 11-10-13k - Authority to release levy and return property
Section 11-10-14 - Overpayments; credits; refunds and limitations
Section 11-10-14a - Tax refund check-off programs
Section 11-10-14b - Monetary remedies for overpayments due to unconstitutionality
Section 11-10-14c - Prompt payment of refunds of personal income taxes
Section 11-10-14d - Prompt payment of refunds of corporation net income taxes
Section 11-10-15 - Limitations on assessment
Section 11-10-16 - Limitations on collection
Section 11-10-17 - Interest
Section 11-10-17a - Determination of rate of interest
Section 11-10-18 - Additions to tax
Section 11-10-18a - Additions to tax for failure to pay estimated income or business franchise tax
Section 11-10-18b - Additions to tax for failure to pay any other estimated tax
Section 11-10-18c - Failure to file partnership return or report
Section 11-10-19 - Penalties
Section 11-10-19a - Failure to file correct information returns
Section 11-10-20 - Effective date; transition rules
Section 11-10-21 - Severability
Section 11-10-22 - Information returns and due date thereof
Section 11-10-23 - Alternative dispute resolution of tax disputes
Section 11-10-24 - Commissioner to review taxpayer problem resolution procedures; report to Legislature
Section 11-10-25 - Taxpayer must show tax exemption applies; presumption
Section 11-10-26 - Adjustment for correction of erroneous distribution of funds, limitation period, immunity of agencies, subdivisions, and instrumentalities of this state
Section 11-10-27 - Administrative fees