Current through Register Vol. XLI, No. 38, September 20, 2024
7.1.
Overlapping, conflicting, redundant, partially redundant, incomplete or
duplicate claims are invalid.
7.1.a. Initial
filings -- The processing of a currently pending claim for refund or credit
that has been submitted but not yet approved will cease or not be implemented
and will be treated as an incomplete and inaccurate claim not properly filed
upon the receipt of a subsequently filed claim for refund or credit for or from
the same Taxpayer for the same tax period or part of the same tax period, or
for the same transactions as those covered by the subsequently submitted claim
or claims.
7.1.b. Subsequent
filings -- The processing of one or more claims for refund or credit submitted
subsequent to the submission of a currently pending claim for refund or credit
will be treated as incomplete and inaccurate claims, not properly filed if the
subsequent claim, or claims, for refund or credit are for or from the same
Taxpayer for the same tax period or part of the same tax period, or for the
same transactions as those covered by the previously submitted claim.
7.1.c. Processing for all
overlapping, conflicting, redundant, partially redundant, incomplete or
duplicate claims shall cease. Such claims may be denied by the Tax Commissioner
as incomplete or inaccurate, or both. The entity or entities submitting such
claims, upon such denial, and at the election of the taxpayer, may refile one
comprehensive claim covering the periods and transactions to be covered, and
resolving and eliminating all overlapping, conflicting, redundant, partially
redundant incomplete, inaccurate or duplicate claims. This provision may not be
interpreted to allow or authorize any filing, refiling or submission of any
claim for refund or credit for any period outside of the statute of
limitations, or any filing, refiling or submission of any claim for refund or
credit that is otherwise not lawful.
7.1.d. Neither this rule nor this section of
this rule shall be interpreted to preclude, abrogate or impede the imposition
of interest, penalties, additions to tax and criminal penalties, as applicable,
which may be lawfully assessed or imposed in the case of any untimely,
overlapping, conflicting, redundant, partially redundant, incomplete,
inaccurate or duplicate claim, or any false, fraudulent, or otherwise unlawful
claim.
7.2. If any claim
has been approved, and a later claim is determined by the Commissioner to cover
the same period or a portion thereof that is contained in any claim previously
submitted for a refund or credit, the Tax Commissioner may require additional
documentation to substantiate claims for refund or credit.
7.3. The ninety-day determination period set
forth in W. Va. Code §
11-10-14
will not apply to a claim for a refund or credit which has been determined by
the Commissioner to duplicate a claim previously submitted, or that is
otherwise an overlapping, conflicting, redundant, or partially redundant or
incomplete claim.
