ENGROSSED
Senate Bill No. 657
(By Senators Sharpe and Helmick)
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[Introduced March 21, 2005; referred to the Committee on the
Judiciary; and then to the Committee on Finance.]
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A BILL to amend and reenact §11-10A-9 of the Code of West Virginia,
1931, as amended, relating to the Office of Tax Appeals; and
providing for certain exceptions to the sixty-day time limit
for filing a petition to appeal a decision of the Tax
Commissioner.
Be it enacted by the Legislature of West Virginia:
That §11-10A-9 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 10A. WEST VIRGINIA OFFICE OF TAX APPEALS.
§11-10A-9. Appeal to Office of Tax Appeals; petition; answer.
(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:
(1) The nature of the case;
(2) The facts on which the appeal is based; and
(3) Each question presented for review by the Office of Tax
Appeals.
(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.
(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:
(1) The nature of the case;
(2) The facts relied upon by the Commissioner;
(3) An answer to each question presented for review.
(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.