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West Virginia · Through as of 2026-10-13; contains at least the enactments of the 2026 Regular Session (newest effective date 2027-07-01)

W. Va. Code § 11-10A-5: Seal; authenticating records; judicial notice.

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

The office of tax appeals shall have a seal. The seal shall have the following words engraved thereon: "West Virginia Office of Tax Appeals." The office of tax appeals shall authenticate all of its orders, records and proceedings with the seal; and the courts of this state shall take judicial notice of the seal.

Collected 2026-10-18T02:53:39Z. Source file · JSON

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