Senate Bill No. 653
(By Senator Kessler)
[Passed March 12, 1998; to take effect July 1, 1998.]
AN ACT to amend and reenact section seven-a, article ten, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to taxation;
procedure and administration; and authorizing the
commissioner to abate interest on penalties which have been
Be it enacted by the Legislature of West Virginia:
That section seven-a, article ten, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 10. PROCEDURE AND ADMINISTRATION.
(a) General rule. -- The tax commissioner is authorized to
abate the assessment of any tax or any liability in respect
(1) Is void;
(2) Is assessed after the expiration of the period of
limitation properly applicable thereto; or
(3) Is voidable: Provided, That no claim for abatement
shall be filed by a taxpayer under this subdivision if the
assessment has become final.
(b) Small tax balances. -- The tax commissioner is
authorized to abate the unpaid portion of an assessment of any
tax, or any liability in respect thereof, which has become final,
if the tax commissioner determines under uniform rules
promulgated by him or her that the administration and collection
costs involved would not warrant collection of the amount due.
(c) Interest on abated penalties. -- The tax commissioner is
authorized to abate any interest on a penalty assessed on a tax,
when the penalty has been abated.