West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10G - Alternative Resolution Of Tax Disputes
Section 110-10G-2 - Definitions

2.1. "Alternative dispute resolution" means an alternative to courtroom litigation or agency adjudication, including conciliation with the Tax Department and mediation and hearings before the Office of Tax Appeals.

2.2. "Commissioner" or "Tax Commissioner" means the Tax Commissioner of the State of West Virginia or his or her delegate.

2.3. "Code" or "this Code" means the Code of West Virginia, one thousand nine hundred thirty-one, as amended.

2.4. "Conciliation" means a method of dispute settlement in which parties clarify issues and narrow differences through the aid of an individual called a "conciliator".

2.5. "Department" or "Tax Department" means the West Virginia State Tax Department.

2.6. "Mediation" means a method of dispute resolution in which parties use an impartial third person called a "mediator" to assist the parties to negotiate a settlement.

2.7. "Office of Tax Appeals" means the West Virginia Office of Tax Appeals created by W. Va. Code § 11-10A-1 et seq. as an independent, quasi-judicial agency that is in the Department of Tax and Revenue for administrative purposes only.

2.8. "Party" means the Tax Department or the taxpayer seeking to resolve a tax dispute through alternative dispute resolution.

2.9. "Tax" means any tax administered by the Tax Department to which the alternative dispute resolution mechanisms set forth in this rule applies, and includes within its meaning any applicable interest, additions to tax and penalties.

2.10. "Taxpayer" means any person liable for payment of, or required to file a return for, any tax administered under W. Va. Code § 11-10-1 et. seq.