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West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-10A-2: Definitions.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 10A. WEST VIRGINIA OFFICE OF TAX APPEALS.

(a) "Division" means the Tax Division of the West Virginia Department of Tax and Revenue.

(b) "Tax commissioner" or "commissioner" means the Tax Commissioner of the State of West Virginia or his or her authorized designee.

(c) "Office of tax appeals" means the West Virginia office of tax appeals created by this article.

Collected 2026-09-06T00:21:29Z. Source file · JSON

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