WVC 11 - 10 - 5 E
§11-10-5e. Service of notice.
Notwithstanding any other provision of this code, the Tax
Commissioner may designate those assessments, notices, statements
of account or other Tax Division documents which shall be sent by
personal service or United States Postal Service regular mail, or
certified mail or registered mail or by any other means at the
discretion of the Tax Commissioner, pursuant to any provision of
this chapter. Any service of notice addressed by United States
Postal Service regular mail is presumed to be accepted upon mailing
unless proven otherwise by the taxpayer. Any service of notice by
certified mail shall be valid if accepted by the taxpayer or if
addressed to and mailed to the taxpayer's usual place of business
or usual place of abode or last known address and accepted by any
officer, partner, employee, spouse or child of the taxpayer over
the age of eighteen. Any notice addressed and mailed in the above
manner and accepted by any person shall be presumed to be accepted
by such person unless proven otherwise by the taxpayer.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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