West Virginia Code 11-11-11 – Returns executed by Tax Commissioner
Current as of: 2023 | Check for updates
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(a) Authority of Tax Commissioner to execute return. — If any person fails to file a return at the time prescribed by law, or files (willfully or otherwise) a false or fraudulent return, the Tax Commissioner shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise.
Terms Used In West Virginia Code 11-11-11
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- person: includes natural person, corporation, society, association, partnership, joint venture, syndicate, estate, trust or other entity under which business or other activities may be conducted. See West Virginia Code 11-11-2
- tax: means the tax imposed by this article, and includes any additions to tax, penalties and interest imposed by this article or article ten of this chapter. See West Virginia Code 11-11-2
- Tax Commissioner: means the Tax Commissioner of the State of West Virginia or his or her delegate. See West Virginia Code 11-11-2
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
(b) Status of returns. — A return so made and subscribed by the Tax Commissioner shall be prima facie good and sufficient for all legal purposes.