GroundRules
Browse West Virginia
Read the original sections, or search by topic.
- W. Va. Code § 11-10A-3 · Office of tax appeals created.
- W. Va. Code § 11-10A-4 · Principal office; place for hearings; county commission to provide facilities.
- W. Va. Code § 11-10A-5 · Seal; authenticating records; judicial notice.
- W. Va. Code § 11-10A-6 · Chief Administrative Law Judge; appointment, term and vacancy; qualifications; compensation; conflicts of interest prohibited; removal.
- W. Va. Code § 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.
- W. Va. Code § 11-10A-8 · Jurisdiction of Office of Tax Appeals.
- W. Va. Code § 11-10A-9 · Appeal to Office of Tax Appeals; petition; answer.
- W. Va. Code § 11-10A-10 · Hearing procedures.
- W. Va. Code § 11-10A-11 · Small claims hearing.
- W. Va. Code § 11-10A-12 · Powers of the office of tax appeals.
- W. Va. Code § 11-10A-13 · Subpoenas; service; cost; fees; relief; disobedience; oath.
- W. Va. Code § 11-10A-14 · Recording hearings; notice; record; transcripts; costs.
- W. Va. Code § 11-10A-15 · Appearances before the office of tax appeals.
- W. Va. Code § 11-10A-16 · Decisions and orders of the office of tax appeals; publication.
- W. Va. Code § 11-10A-17 · Service of notice of final decisions and orders.
- W. Va. Code § 11-10A-18 · Finality of decision by the office of tax appeals; amount due payable; prompt refunds.
- W. Va. Code § 11-10A-19 · Judicial review of office of tax appeals decisions.
- W. Va. Code § 11-10A-20 · Rules required.
- W. Va. Code § 11-10A-21 · Timely filing.
- W. Va. Code § 11-10A-22 · Time for performance of acts where last day falls on Saturday, Sunday or legal holiday.
- W. Va. Code § 11-10A-23 · Confidentiality.
- W. Va. Code § 11-10B-1 · Legislative intent.
- W. Va. Code § 11-10B-2 · Definitions.
- W. Va. Code § 11-10B-3 · Development and administration of program, implementation of article.
- W. Va. Code § 11-10B-4 · Duration and application of program.
- W. Va. Code § 11-10B-5 · Waiver of penalties; criminal immunity; exceptions and limitations.
- W. Va. Code § 11-10B-6 · Application for amnesty; requirements; deficiency assessment.
- W. Va. Code § 11-10B-7 · Publicity efforts.
- W. Va. Code § 11-10B-8 · Disposition of revenue collected.
- W. Va. Code § 11-10C-1 · Legislative finding; short title and purpose.
- W. Va. Code § 11-10C-2 · Authorization of benefits-funded automated tax administration system purchasing program; reports; expiration of authority.
- W. Va. Code § 11-10C-3 · Benefits funding.
- W. Va. Code § 11-10C-4 · Monthly determination of increased revenue attributable to automated tax administration system; monthly report; deposit of moneys; creation and operation of automated tax administration system development fund; annual report.
- W. Va. Code § 11-10C-5 · Transfer of funds; repeal of article.
- W. Va. Code § 11-10D-1 · Short title.
- W. Va. Code § 11-10D-2 · Legislative intent and findings.
- W. Va. Code § 11-10D-3 · Definitions.
- W. Va. Code § 11-10D-4 · Development and administration of tax amnesty program, implementation of article.
- W. Va. Code § 11-10D-5 · Duration and application of program.
- W. Va. Code § 11-10D-6 · Waiver of penalties; criminal immunity; exceptions and limitations.
- W. Va. Code § 11-10D-7 · Application for amnesty; requirements; deficiency assessment.
- W. Va. Code § 11-10D-8 · Publicity efforts.
- W. Va. Code § 11-10D-9 · Examination of amnesty returns and taxpayer books and records.
- W. Va. Code § 11-10D-10 · Disposition of revenue collected.
- W. Va. Code § 11-10D-11 · Penalty on liabilities eligible for amnesty for which taxpayer did not apply for amnesty.
- W. Va. Code § 11-10D-12 · Report to Legislature and Governor.
- W. Va. Code § 11-10D-13 · Suspension of inconsistent code provisions.
- W. Va. Code § 11-10E-1 · Short title.
- W. Va. Code § 11-10E-2 · Tax shelter voluntary compliance program.
- W. Va. Code § 11-10E-3 · "Tax avoidance transaction" defined.
- W. Va. Code § 11-10E-4 · Use of evidence of participation in the program.
- W. Va. Code § 11-10E-5 · Reportable transactions.
- W. Va. Code § 11-10E-6 · Failure to register tax shelter or maintain list.
- W. Va. Code § 11-10E-7 · Promoting tax shelters.
- W. Va. Code § 11-10E-8 · Registration of tax shelters.
- W. Va. Code § 11-10E-9 · Investor lists.
- W. Va. Code § 11-10E-10 · Suspension of inconsistent code provisions.
- W. Va. Code § 11-11-1 · Short title; arrangement and classification.
- W. Va. Code § 11-11-2 · Definitions.
- W. Va. Code § 11-11-3 · Imposition of tax.
- W. Va. Code § 11-11-4 · Tax on transfer of estate of residents; credit; property of residents defined.
- W. Va. Code § 11-11-5 · Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption.
- W. Va. Code § 11-11-6 · Tax on transfer of estate of aliens.
- W. Va. Code § 11-11-7 · Nonprobate inventory of estates; penalties.
- W. Va. Code § 11-11-8 · Estate tax returns.
- W. Va. Code § 11-11-9 · Extension of time for filing return.
- W. Va. Code § 11-11-10 · Amended returns.
- W. Va. Code § 11-11-11 · Returns executed by Tax Commissioner.
- W. Va. Code § 11-11-12 · Report of change in federal estate tax.
- W. Va. Code § 11-11-13 · Payment of tax.
- W. Va. Code § 11-11-14 · Extension of time for payment.
- W. Va. Code § 11-11-15 · Interest.
- W. Va. Code § 11-11-16 · Receipts for taxes.
- W. Va. Code § 11-11-17 · Special lien for estate tax.
- W. Va. Code § 11-11-17a · Discharge of nonresident decedent’s real property in absence of ancillary administration, termination.
- W. Va. Code § 11-11-18 · Discharge of estate; notice of lien; limitation on lien; etc.
- W. Va. Code § 11-11-19 · Final accounting delayed until liability for tax determined.
- W. Va. Code § 11-11-20 · Liability of personal representatives; etc.
- W. Va. Code § 11-11-21 · Duty of resident personal representative of nonresident decedent.
- W. Va. Code § 11-11-22 · Duties and powers of corporate personal representatives of nonresident decedents.
- W. Va. Code § 11-11-23 · Proof of payment of death taxes to state of domicile.
- W. Va. Code § 11-11-24 · Domicile of decedent.
- W. Va. Code § 11-11-25 · §11-11-25
- W. Va. Code § 11-11-26 · Sale of real estate by personal representative to pay tax.
- W. Va. Code § 11-11-27 · Prima facie liability for tax.
- W. Va. Code § 11-11-28 · Apportionment of West Virginia estate taxes; deduction of taxes by the fiduciary from shares of beneficiaries.
- W. Va. Code § 11-11-29 · Time for assessment of tax.
- W. Va. Code § 11-11-30 · Refund of excess tax due to overpayment of federal estate tax.
- W. Va. Code § 11-11-31 · Agreements as to amount of tax due.
- W. Va. Code § 11-11-32 · §11-11-32.
- W. Va. Code § 11-11-33 · Administration of article by Tax Commissioner.
- W. Va. Code § 11-11-34 · Appointment of special appraisers.
- W. Va. Code § 11-11-35 · Privacy of information.
- W. Va. Code § 11-11-36 · Money penalty for failure to produce records.
- W. Va. Code § 11-11-37 · Interpretation and construction.
- W. Va. Code § 11-11-38 · Estates to which article applies; former law preserved.
- W. Va. Code § 11-11-39 · Effectiveness of this article.
- W. Va. Code § 11-11-40 · General procedure and administration.
- W. Va. Code § 11-11-41 · Criminal penalties.
- W. Va. Code § 11-11-42 · Severability.