West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10H - Tax Amnesty Program Of 2004
Section 110-10H-3 - Definitions

3.2.1. "Additions to tax" means that amount imposed by W. Va. Code § 11-10-18 or 18a for (1) failure to file a return or pay tax due, (2) negligence or intentional disregard of rules and regulations of the Tax Commissioner, (3) filing a false or fraudulent return, or (4) failure to pay estimated tax, and includes "additions to tax" imposed by any other article of chapter 11 of the West Virginia Code administered under W. Va. Code § 11-10.

3.2.2. "Amnesty program" means the West Virginia Tax Amnesty Program of 2004 as set forth in W. Va. Code §11-10H and this rule;

3.2.3. A Department means the West Virginia State Tax Department.

3.2.4 "Interest" means interest imposed pursuant to W. Va. Code §§ 11-10-17 and 17a;

3.2.5. "Penalty" means any civil money penalties imposed by W. Va. Code § 11-10-19 and any other civil money penalty imposed by any article of chapter 11 of the W. Va. Code administered under W. Va. Code '11-10;

3.2.6. A Tax administered under W. Va. Code §11-10" means A tax 11-10-4, i.e., any tax to which W. Va. Code §11-10 applies, as set forth in W. Va. Code § 11-10-3, a copy of which is Appendix 1.

3.2.7. A Tax Commissioner or A Commissioner as defined in W. Va. Code § 11-10-4 means the Tax Commissioner of the State of West Virginia or his or her delegate.

3.2.8. A Tax amnesty period or A amnesty period means the two month period commencing on Wednesday, September 1, 2004, and ending on Monday, November 1, 2004.