WVC 11 - 10 A- 1
§11-10A-1. Legislative finding; purpose.
The Legislature finds that there is a need for an independent
quasi-judicial agency separate and apart from the tax division to
resolve disputes between the tax commissioner and taxpayers in
order to maintain public confidence in the state tax system. The
Legislature does therefore declare that the purpose of this article
is to create the West Virginia office of tax appeals to resolve
disputes between the tax commissioner and taxpayers and to
prescribe the powers and duties of the office of tax appeals.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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