West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12A - Annual Tax On Incomes Of Certain Carriers
Section 110-12A-13 - Hearings and Appeals
Current through Register Vol. XLI, No. 38, September 20, 2024
13.1. Hearings upon petitions for reassessment shall be held at the State Capitol, in Charleston, West Virginia, unless good cause be shown for conducting the hearing elsewhere within this State.
13.2. Hearings will not be delayed by a motion for continuance unless it is timely made and sets forth good sufficient cause. Conflicting engagements of counsel or the employment of new counsel will never be regarded as grounds for a continuance, unless set forth in a motion filed promptly after the notice of hearing has been mailed, or unless extenuating circumstances are shown which the state deems adequate.
13.3. The unexpected absence of the petitioner or his counsel when a petition is called for hearing will not be the occasion or delay. The hearing shall proceed and the case be regarded as submitted on the part of the absent party or parties.
13.4. The petitioner may represent himself or be represented by some other person or persons of his choosing. A record of the hearing shall be made.
13.5. Petitioner will be given an opportunity for argument within time limits fixed by the Tax Department following submission of evidence. The Tax Department will accept briefs in lieu of argument. Briefs must be filed timely within the period prescribed by the hearing examiner.
13.6. An appeal may be taken by the taxpayer to the circuit court of the county in which the activity taxed was engaged, or in which the taxpayer resides, or in the circuit court of Kanawha County, within thirty (30) days after he shall have received notice from the Tax Department of its determination.
