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