{"data":{"id":"us-wv/w.-va.-code-11-10a-9","jurisdiction":"us-wv","citation":"W. Va. Code § 11-10A-9","heading":"Appeal to Office of Tax Appeals; petition; answer.","body":"(a) A proceeding before the Office of Tax Appeals appealing a tax assessment, a denial of a tax refund or credit or any other order of the Tax Commissioner, or requesting a hearing pursuant to the provisions of any article of this chapter which is administered pursuant to article ten of this chapter, shall be initiated by a person timely filing a written petition that succinctly states:\n(1) The nature of the case;\n(2) The facts on which the appeal is based; and\n(3) Each question presented for review by the Office of Tax Appeals.\n(b) Except where a different time for filing a petition is specified elsewhere in this code, a petition filed pursuant to subsection (a) of this section is timely filed if postmarked or hand delivered to the Office of Tax Appeals within sixty days of the date a person received written notice of an assessment, denial of a refund or credit, order or other decision of the Tax Commissioner.\n(c) The Office of Tax Appeals shall, within five days of receipt of a timely petition filed pursuant to subsection (a) of this section, provide the Tax Commissioner with a copy of the petition. The Tax Commissioner shall submit a written answer to the petition within forty days of his or her receipt of the petition. The answer shall succinctly state:\n(1) The nature of the case;\n(2) The facts relied upon by the Commissioner;\n(3) An answer to each question presented for review.\n(d) A proceeding before the Office of Tax Appeals in other matters conferred by statute or legislatively approved rules shall be initiated by filing a petition with the Office of Tax Appeals in accordance with the provisions of the applicable statute or rule.","path":["CHAPTER 11. TAXATION.","ARTICLE 10A. WEST VIRGINIA OFFICE OF TAX APPEALS."],"source_url":"https://code.wvlegislature.gov/11-10A-9/","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":"95cb6dc86ebf54d9d7aea964f57e69a3689aa36f3fff50bfb05888cef28fcc41","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-10a-8","next":"us-wv/w.-va.-code-11-10a-10"},"notice":"GroundRules: Original legal text. Not legal advice."}