WVC 11 - 10 A- 12
§11-10A-12. Powers of the office of tax appeals.
In determining the outcome of a case, the office of tax
appeals may affirm, reverse, modify or vacate an assessment of tax;
may order the payment of or deny a refund, in whole or part; may
authorize or deny a credit, in whole or part; or may grant other
relief necessary or appropriate to dispose of the matter.