West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-37 - Charitable Raffles
Section 110-37-22 - Administration
Universal Citation: 110 WV Code of State Rules 110-37-22
Current through Register Vol. XLI, No. 38, September 20, 2024
22.1. The Tax Commissioner may:
22.1.1. deny an application
for a license if the issuance of the license would be in violation of the West
Virginia Code.
22.1.1.1. The applicant may
protest the denial of the application. Any protest shall be made in writing and
shall state the reason for the protest. This protest shall be filed with the
Tax Commissioner within sixty (60) days of the receipt of the denial of the
license.
22.1.1.2. When protest is
received, the Commissioner shall set a time and place for a hearing on the
matter.
22.1.1.3. The Commissioner
shall send to the applicant a notice containing the date of hearing, the time
of hearing, the place where the hearing will be held, and a short, plain
statement of the matters asserted.
22.1.1.4. Service of the notice shall be by
personal or substituted service.
22.1.1.5. At the hearing the applicant may
produce evidence on its behalf and be represented by counsel.
22.1.1.6. A decision by the
Commissioner upholding the denial of the license is subject to judicial
review on appeal by the applicant.
22.1.1.7. The burden of proof is on the
applicant;
22.1.2.
revoke, suspend or refuse to renew a license if:
22.1.2.1. The licensee or any member of the
licensee's organization has been convicted under W. Va. Code ''47-21-18 or
47-21-19, and the Commissioner finds it would be in the public interest to
revoke, suspend or refuse to renew a license;
22.1.2.2. the licensee has violated any of
the other provisions of the W. Va. Code; or
22.1.2.3. the licensee has failed to maintain
records or file reports as required. Licenses shall only be revoked, suspended
or refused under this section if the Commissioner finds that the failure to
record or report will impair the Commissioner's ability to administer W. Va.
Code '47-21-1 et seq.: Provided,
22.1.2.3.a
That before revoking or suspending a license, the Commissioner shall
give ten (10) days notice to annual licensees or three (3) days notice to
limited occasion licensees of the suspension or revocation. This notice shall
be written, shall state reasons for the action and shall specify a time and
place where the licensee may show why the action should not be taken. Notice
may be served by personal or substituted service on the person who applied for
the license on behalf of the organization.
22.1.2.3.b That at the time designated for
any hearing the licensee may produce evidence on its behalf and be represented
by counsel.
22.1.2.3.c That a
decision of the Commissioner suspending or revoking a license is
subject to judicial review on appeal by the licensee;
22.1.3. conduct hearings according
to the provisions of the State Administrative Procedures Act (W. Va. Code
'29A-5-1
et seq.). The burden of proof in the hearings is upon the licensee;
and
22.1.4. issue emergency orders
suspending a raffle license when
22.1.4.1 the Commissioner believes that a
criminal violation of the W. Va. Code has occurred;
22.1.4.2 the Commissioner believes that the
suspension is necessary to prevent a criminal violation of W. Va. Code
'47-21-1 et
seq.; or
22.1.4.3 the Commissioner
believes that the suspension is necessary to preserve the public peace,
health, safety, morals, good order or general welfare.
22.1.4 The orders authorized in Subdivision
2.1.4 of this rule shall set forth the grounds for issuance. This includes a
statement of facts of the alleged emergency. The order shall be served
by personal or substituted service on the licensee or the person who applied
for the license on behalf of the licensee.
22.1.5 The orders authorized in Subdivision
2.1.4 of this rule shall are effective immediately upon issuance and
service.
22.1.6 After the issuance
of an emergency order authorized in Subdivision 2.1.4 of this rule
shall the Commissioner shall set a time and place for hearing within five (5)
days. At this hearing the licensee may show cause why its license should not be
revoked.
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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