Article 10A - WEST VIRGINIA OFFICE OF TAX APPEALS
- Section 11-10A-1 - Legislative finding; purpose
- Section 11-10A-2 - Definitions
- Section 11-10A-3 - Office of tax appeals created
- Section 11-10A-4 - Principal office; place for hearings; county commission to provide facilities
- Section 11-10A-5 - Seal; authenticating records; judicial notice
- Section 11-10A-6 - Chief Administrative Law Judge; appointment, term and vacancy; qualifications; compensation; conflicts of interest prohibited; removal
- Section 11-10A-7 - Powers and duties of Chief Administrative Law Judge; all employees, except Chief Administrative Law Judge, members of classified service; qualifications of administrative law judges
- Section 11-10A-8 - Jurisdiction of Office of Tax Appeals
- Section 11-10A-9 - Appeal to Office of Tax Appeals; petition; answer
- Section 11-10A-10 - Hearing procedures
- Section 11-10A-11 - Small claims hearing
- Section 11-10A-12 - Powers of the office of tax appeals
- Section 11-10A-13 - Subpoenas; service; cost; fees; relief; disobedience; oath
- Section 11-10A-14 - Recording hearings; notice; record; transcripts; costs
- Section 11-10A-15 - Appearances before the office of tax appeals
- Section 11-10A-16 - Decisions and orders of the office of tax appeals; publication
- Section 11-10A-17 - Service of notice of final decisions and orders
- Section 11-10A-18 - Finality of decision by the office of tax appeals; amount due payable; prompt refunds
- Section 11-10A-19 - Judicial review of office of tax appeals decisions
- Section 11-10A-20 - Rules required
- Section 11-10A-21 - Timely filing
- Section 11-10A-22 - Time for performance of acts where last day falls on Saturday, Sunday or legal holiday
- Section 11-10A-23 - Confidentiality