West Virginia Code 11-10A-2 – Definitions
Current as of: 2023 | Check for updates
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(a) "Division" means the Tax Division of the West Virginia Department of Tax and Revenue.
Terms Used In West Virginia Code 11-10A-2
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
(b) "Tax commissioner" or "commissioner" means the Tax Commissioner of the State of West Virginia or his or her authorized designee.
(c) "Office of tax appeals" means the West Virginia office of tax appeals created by this article.