West Virginia Code of State Rules Agency 119 - Tax And Revenue, Secretary of
Agency 119 — Secretary of Tax and Revenue, West Virginia
1. Purpose and Scope
Agency 119 governs the administrative functions, procedures, and policies related to the West Virginia Secretary of Tax and Revenue. The agency’s main role is to:
Administer tax laws as outlined by the state,
Manage tax collection and enforcement,
Provide guidelines for taxpayer compliance,
Oversee revenue-related administrative procedures within the state.
2. Organizational Structure
The Secretary of Tax and Revenue leads the agency,
The agency is organized into various divisions responsible for specific functions such as:
Tax collections,
Audits,
Taxpayer services,
Enforcement,
Administration.
3. Taxpayer Responsibilities
Taxpayers must comply with all filing and payment deadlines,
They are required to maintain accurate records supporting their tax returns,
Taxpayers may request guidance or clarification from the agency on tax matters.
4. Filing and Payment Procedures
The agency prescribes formats and methods for filing tax returns and making payments,
Deadlines and extensions are specified for various tax types,
Procedures for electronic and paper filing are detailed,
Payments must be made according to schedules to avoid penalties.
5. Audits and Examinations
The agency conducts audits and examinations to verify taxpayer compliance,
Procedures include:
Notice to taxpayers,
Documentation review,
Opportunity for taxpayer response,
Audits may result in adjustments to tax liabilities.
6. Penalties and Interest
The rules specify when penalties and interest apply for:
Late filings,
Underpayment or nonpayment,
Failure to maintain records,
Procedures for assessment and collection of penalties and interest are outlined.
7. Appeals and Hearings
Taxpayers have the right to appeal agency decisions relating to:
Tax assessments,
Penalties,
Denials of claims or refunds,
The agency provides a structured administrative hearing process,
Procedures for filing appeals and conducting hearings are included.
8. Confidentiality
Taxpayer information collected by the agency is treated as confidential,
Disclosure is limited according to administrative rules,
Exceptions may be made for enforcement or legal proceedings.
9. Collection Enforcement
The agency has authority to enforce collection of taxes through:
Liens,
Levies,
Seizures,
Other administrative means,
Procedures for enforcement actions are clearly stated to ensure due process.
10. Miscellaneous Provisions
The agency may issue interpretations, rulings, or guidance documents to clarify tax administration,
Provides for public access to certain information consistent with confidentiality rules,
Establishes rules for interactions with other state or federal agencies.
Summary Table
| Topic | Summary |
|---|---|
| Purpose | Administer state tax laws and revenue collection |
| Organization | Led by Secretary; divisions for tax collection, audits, enforcement |
| Taxpayer Duties | File timely, maintain records, comply with tax laws |
| Filing/Payment | Specified methods and deadlines |
| Audits | Procedures for compliance verification |
| Penalties/Interest | Rules for late payments and assessments |
| Appeals | Administrative hearings and appeal procedures |
| Confidentiality | Protection of taxpayer data |
| Enforcement | Liens, levies, seizures, and collection procedures |
| Miscellaneous | Guidance issuance and agency coordination |
Note on Scope
This explanation is strictly based on the internal rules and procedures of Agency 119 as set forth in the West Virginia Code of State Rules. It avoids citing any external statutes, judicial opinions, or case law.
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