H. B. 2988
(By Delegates White, Boggs, Kominar, Poling, M.,
Iaquinta, Ashley and Walters)
(Originating in the Committee on Finance)
[February 8, 2007]
A BILL to amend and reenact §11-10-4 of the Code of West Virginia,
1931, as amended, relating to administration of taxes, and
enacting certain definitions.
Be it enacted by the Legislature of West Virginia:
That §11-10-4 of the code of West Virginia, 1931, as amended,
be amended and reenacted, to read as follows:
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
§11-10-4. Definitions.
For the purpose of this article, the term:
(a) "Officer or employee of this state" shall include, but is
not limited to, any former officer or employee of the state of West
Virginia.
(b) "Office of tax appeals" means the West Virginia office of
tax appeals created by section three, article ten-a of this
chapter.
(c) "Person" shall include, but is not limited to, any
individual, firm, partnership, limited partnership, copartnership, joint venture, association, corporation, municipal corporation,
organization, receiver, estate, trust, guardian, executor,
administrator, and also any officer, employee or member of any of
the foregoing who, as an officer, employee or member, is under a
duty to perform or is responsible for the performance of an act
prescribed by the provisions of this article and the provisions of
any of the other articles of this chapter which impose taxes
administered by the tax commissioner, unless the intention to give
a more limited or broader meaning is disclosed by the context of
this article or any of the other articles of this chapter which
impose taxes administered by the tax commissioner.
(d) "Return" means for taxable years beginning on or after the
first day of January, two thousand seven, a tax or information
return or report, declaration of estimated tax, claim or petition
for refund or credit or petition for reassessment which is complete
and that is required by, or provided for, or permitted under the
provisions of this article (or any article of this chapter
administered under this article) which is filed with the tax
commissioner by, on behalf of, or with respect to any person and
any amendment or supplement thereto, including supporting
schedules, attachments or lists which are supplemental to the
return so filed. For purposes of this subsection, "complete" means
for taxable years beginning on or after the first day of January,
two thousand seven, the information required to be entered is
entered on the applicable return forms. A return form is not to be
considered complete if the information required to be entered on the applicable return forms is only contained in amendments or
supplements thereto, including supporting schedules, attachments or
lists. A return that is not considered complete is deemed not to be
filed:
(1) For purposes of claiming a refund of any tax administered
under this article;
(2) For purposes of the commencement of any limitation on any
assessment under section fifteen of this article;
(3) For purposes of determining the commencement of the
period when the tax commissioner shall pay interest for the late
payment of a refund;
(4) For purposes of additions to tax imposed under sections
eighteen, eighteen-a or eighteen-b of this article; or,
(5) For purposes of penalties imposed under section nineteen
of this article.
(d) (e) "State" means any state of the United States or the
District of Columbia.
(e) (f) "Tax" or "taxes" includes within the meaning thereof
taxes specified in section three of this article, additions to tax,
penalties and interest, unless the intention to give the same a
more limited meaning is disclosed by the context.
(f) (g) "Tax commissioner" or "commissioner" means the tax
commissioner of the state of West Virginia or his or her delegate.
(g) (h) "Taxpayer" means any person required to file a return
for any tax administered under this article, or any person liable
for the payment of any tax administered under this article.
(h) (i) "Tax administered under this article" means any tax to
which this article applies as set forth in section three of this
article.
(i) (j) "This code" means the code of West Virginia, one
thousand nine hundred thirty-one, as amended.
(j) (k) "This state" means the state of West Virginia.
NOTE: The purpose of this bill is to provide a definition of
the term "return" that is used throughout Article 10, Chapter 11 of
the Code so as to facilitate the administration of taxes.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
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