West Virginia Code of State Rules Agency 121 - Tax Appeals
West Virginia Code of State Rules – Agency 121: Office of Tax Appeals
Agency 121 of the West Virginia Code of State Rules (CSR) governs the West Virginia Office of Tax Appeals (OTA). This agency operates as an independent, quasi-judicial body that hears and decides disputes between taxpayers and the West Virginia State Tax Department. The OTA ensures that taxpayers receive a fair and impartial forum for challenging state tax assessments, refunds, or denials.
🔹 Purpose of the Office of Tax Appeals (Agency 121):
Provide a neutral forum for resolving tax disputes
Hear appeals related to various state taxes (e.g., income, sales/use, business franchise, severance)
Issue written decisions that interpret tax law and ensure procedural fairness
📘 Key Rules and Areas Covered in Agency 121:
| CSR Section | Subject |
|---|---|
| 121-1 | General Rules of Practice and Procedure before the Office of Tax Appeals |
| 121-2 | Definitions and Administrative Provisions |
| 121-3 | Filing Procedures and Deadlines |
| 121-4 | Hearings, Evidence, and Burden of Proof |
| 121-5 | Final Orders, Opinions, and Appeals |
| 121-6 | Confidentiality and Public Records |
✅ Key Provisions:
1. Filing Appeals (121-3)
Taxpayers must file a petition for appeal within 60 days of receiving the Tax Department’s final decision or assessment
Appeals must include the taxpayer’s name, the disputed tax, the amount in question, and a statement of facts and issues
2. Hearings and Procedures (121-4)
Hearings may be conducted in person, by phone, or virtually
Taxpayers may represent themselves or be represented by an attorney or CPA
OTA proceedings are less formal than court but still follow evidence and procedural rules
3. Decisions and Appeals (121-5)
OTA issues a written final decision after reviewing the facts, evidence, and applicable law
Parties may appeal OTA decisions to the West Virginia Intermediate Court of Appeals (or Circuit Court in certain cases)
4. Confidentiality (121-6)
Taxpayer-identifying information is kept confidential
OTA decisions may be published in redacted form for legal precedent and transparency
🏛️ Legal Authority:
The Office of Tax Appeals is authorized under West Virginia Code §11-10A
CSR Title 121 outlines its procedural rules
📝 Common Types of Appeals Handled:
Individual and corporate income tax assessments
Sales and use tax audits
Business franchise tax disputes
Property transfer and severance tax issues
Denial of tax credits or refund claims
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