West Virginia Code 11-12-14 – Hearing; appeal
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Any person adversely affected by refusal of the Tax Commissioner, or his representative, to issue a business franchise registration certificate or to renew this certificate may request a hearing before the Tax Commissioner, or his examiner, if such request is made within sixty days from receipt of written notice of the refusal.
Terms Used In West Virginia Code 11-12-14
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
- Tax commissioner: shall mean the Tax Commissioner or his agent. See West Virginia Code 11-12-2
The hearing provided for in this section and section five of this article shall be held as provided in section nine, article ten of this chapter and the taxpayer may take an appeal as provided in section ten of said article ten.