Sec. 121-1-4 - Jurisdiction of office of tax appeals

§ 121-1-4. Jurisdiction of office of tax appeals

4.1. The office of tax appeals has exclusive and original jurisdiction to hear and determine all of the following:

4.1.1. Appeals from any assessment of tax (including additions to tax, penalties, interest or other amounts) issued by the state tax department pursuant to the West Virginia tax procedure and administration act, W. Va. Code § 11-10-1 et seq.

4.1.2. Appeals from decisions or orders of the state tax department denying, in whole or in part, any refund or credit of any tax (including additions to tax, penalties, interest or other amounts) administered under provisions of the West Virginia tax procedure and administration act, W. Va. Code § 11-10-1 et seq.

4.1.3. Requests to review orders of the state tax department denying, suspending, revoking, or refusing to renew any license or business registration certificate, or imposing any civil money penalty for violating the provisions of any licensing or registration law administered by the tax commissioner, W. Va. Code § 11-10-1 et seq.

4.1.4. Questions presented when a hearing is requested pursuant to any provision of any article of chapter 11 of the West Virginia Code that is administered by the provisions of the West Virginia tax procedure and administration act.

4.1.5. Requests to reconsider fines levied by the state tax department under provisions of the charitable bingo or raffle laws of this state.

4.1.6. Matters which the tax commissioner is required by statute or legislatively approved rules to hear, except employee grievances filed pursuant to the grievance procedure for state employees set forth in W. Va. Code § 29-6A-1 et seq.

4.1.7. Other matters that may be conferred on the office of tax appeals by statute or legislatively approved rules.

4.2. Timely petition required. -- In all cases, the jurisdiction of the office of tax appeals depends on the timely filing of a petition. See, e.g., W. Va. Code §§ 11-10-8 and 11-10-14.

4.3. Bankruptcy. -- With respect to the filing of a petition, or the continuation of proceedings, in the office of tax appeals after the filing of a bankruptcy petition, see Title 11 U.S.C. § 362 (a).

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