{"data":{"id":"us-wv/w.-va.-code-11-10a-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-10A-3","heading":"Office of tax appeals created.","body":"There is hereby created the West Virginia office of tax appeals, a quasi-judicial agency which, for administrative purposes only, is in the Department of Tax and Revenue.","path":["CHAPTER 11. TAXATION.","ARTICLE 10A. WEST VIRGINIA OFFICE OF TAX APPEALS."],"source_url":"https://code.wvlegislature.gov/11-10A-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:29Z","sha256":"6061aeca136b5bad377008633c2fff2001fc60e70f0cf770a11b181c5d2ebdfe","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-10a-2","next":"us-wv/w.-va.-code-11-10a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}