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-9 - Penalty on Liabilities Eligible for Amnesty When Taxpayer Fails to Apply for or Comply With Amnesty
Universal Citation: 110 WV Code of State Rules 110-10H-9
Current through Register Vol. XLI, No. 38, September 20, 2024
9.1. If a taxpayer has a liability that would be eligible for amnesty but the taxpayer fails to apply for amnesty within the designated amnesty period, or after applying for amnesty fails to satisfy all of the requirements for amnesty, then a nonparticipation penalty in the amount of 10% of the unpaid liability shall be added to the amount of any unpaid taxes eligible for amnesty.
9.1.1. Under W. Va. Code §
11-10-4,
unpaid taxes includes unpaid additions to tax, penalties and interest. Thus,
the 10% penalty is in addition to any other penalties or additions to tax that
are applicable.
9.2. The Tax Commissioner shall assess the penalty provided in subsection 9.1 of this section unless:
9.2.1. The taxpayer provides
evidence satisfactory to the Commissioner that the taxpayer's failure to apply
for amnesty or to satisfy all of the requirements for amnesty was not an
intentional attempt to evade the payment of taxes and was based on the
taxpayer's mistaken belief that he or she did not have any liability eligible
for amnesty; or
9.2.2. In the case
of an assessment issued before the start of or during the amnesty period, the
taxpayer is contesting the disputed liability in an administrative or judicial
forum, including bankruptcy court.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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