West Virginia Tax Relief: OIC, Payment Plans & Liens
Owe West Virginia state taxes or received a notice from the West Virginia State Tax Department? Do not guess your next move. We review your WV tax balance, notice, deadline, payment options, and collection risk so you know what to do next.
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West Virginia Tax Relief Overview
Owing West Virginia state taxes is different from owing the IRS. The West Virginia State Tax Department (also referred to as the Tax Division) has its own rules, deadlines, and collection tools. Federal tax relief options do not automatically apply to West Virginia state tax debt; West Virginia residents dealing with a state balance need to understand the state's own process separately from any IRS matter.
Good News: West Virginia Has an Offer in Compromise Program
Unlike some states, West Virginia does have an Offer in Compromise (OIC) program that allows qualifying taxpayers to settle state tax liabilities for less than the full amount owed. OIC applications are submitted using the CD-3 form along with a Collection Information Statement (Form 433-A). If accepted, the taxpayer must remain in tax compliance for 5 years; otherwise, the OIC will default, and the State may collect the full original amount owed.
Depending on your situation, you may need one or more of the following:
- An Offer in Compromise (OIC) — to settle for less than the full amount
- A payment plan — to pay over time
- An appeal — if you received a Notice of Assessment, you disagree with
- Penalty relief — if penalties make the balance impossible to pay
- Lien release or levy resolution — if collection action has started
- Filing help — if you have unfiled West Virginia tax returns.
If you run a small business in West Virginia and owe sales tax or withholding tax, the stakes are higher. Trust fund taxes are treated more seriously by the Tax Department and can create 100% personal liability for officers under § 11-10-19(a), and officers with actual managerial or financial authority can face personal liability for sales tax under § 11-15-17. In addition, the Tax Commissioner may revoke your business license under § 11-12-5(b).
West Virginia Tax Relief Options at a Glance
What West Virginia Tax Notice Did You Receive?
Select your notice type for a quick explanation of what it means and your options.
What the West Virginia State Tax Department Can Do to Collect
If you owe West Virginia state taxes and do not address the balance, the Tax Commissioner has a range of collection tools. Not every case reaches the most serious actions, but the longer a balance goes unpaid, the more options the state may use.
West Virginia Offer in Compromise (OIC)
West Virginia does have an Offer in Compromise (OIC) program. This is one of the most important differences between West Virginia and states like Alabama that do not offer OIC. If you owe West Virginia state taxes and cannot pay the full amount, an OIC may allow you to settle for less than you owe — but acceptance is not guaranteed.
How to Apply for a West Virginia OIC
To apply for an OIC, taxpayers must complete the following:
CD-3 form — the West Virginia Offer in Compromise application; Collection Information Statement (Form 433-A) — with backup documentation; a detailed explanation of why the State should accept the offer and why the State cannot collect more than the offer amount.
OIC applications are submitted online through MyTaxes (mytaxes.wvtax.gov).
Key OIC Terms and Conditions
5-Year Post-Acceptance Compliance Is Critical
If your West Virginia OIC is accepted, you must remain in tax compliance for 5 years. If the OIC goes into default, the State may collect the total original amount owed — not just the compromised amount. This is a serious long-term commitment.
Source: WV Tax Division — Audits and Collections
West Virginia Tax Payment Plans
If you cannot pay your West Virginia state tax balance in full, a payment plan (installment agreement) may be an option. West Virginia offers several payment plan structures depending on your situation and ability to pay.
Six-Month Payment Plan
West Virginia offers a six-month payment plan for personal income tax if all of the following apply: you can pay the balance within six months; you have no other outstanding balances or unfiled returns; you have not defaulted on previous payment plans.
Important: No tax lien will be filed on a payment plan of six months or less, unless there is a default on the plan.
12-Month Payment Plan with Auto-Pay
Taxpayers can avoid a lien filing by signing up for a 12-month payment plan with recurring automatic payments through MyTaxes. This is a good option if you need more than six months but want to avoid a public lien record.
Plans Longer Than Six Months
Payment plans longer than six months require that a tax lien be filed to protect the State's interests.
Key Conditions for West Virginia Payment Plans
Default on a Payment Plan Triggers Immediate Action
If you default on a West Virginia payment plan, the Tax Division will take immediate collection action, including filing a tax lien, wage garnishment, and bank account levies. Interest and penalties continue to accrue. Do not enter a payment plan you cannot maintain.
Source: WV Tax Division — Payment Plans
Which West Virginia Tax Relief Option Fits Your Situation?
West Virginia Penalty Relief
Penalty relief is different from a payment plan. A payment plan lets you pay over time. Penalty relief asks the Tax Department to reduce or remove penalties when allowed under state rules.
Waivable Penalties
Additions to tax for failure to timely file (5% per month, 25% max) and failure to timely pay (0.5% per month, 25% max) may be waived only if the taxpayer proves the failure was due to reasonable cause and not due to willful neglect, under W. Va. Code § 11-10-18(a)(1)-(2).
The total combined penalty for failure to file and failure to pay may not exceed 5% per month and 50% in the aggregate.
Non-Waivable Penalties
Critical: These Penalties Cannot Be Waived. Under W. Va. Code § 11-10-18, the following penalties are non-waivable: failure to obtain a Business Registration Certificate; negligence (5% per month, not exceeding 25% of the additional tax due); intentional disregard of rules and regulations; fraud (50% of the tax due).
The negligence/intentional disregard penalty is imposed in lieu of failure-to-file/pay penalties. The 100% money penalty under § 11-10-19(a) for willful failure to pay over trust fund taxes is also imposed in lieu of additions to tax.
Proving Reasonable Cause
The burden of proof is on the taxpayer to establish reasonable cause; reasonable cause must be something beyond the control of the person requesting the waiver; the request must be in writing; good-faith reliance on the tax advice of an outside accountant regarding West Virginia taxes may support a finding of reasonable cause, though the state generally expects the taxpayer to have given the advisor full and accurate information.
Source: WV Tax Law Report 54th Biennial (exact page citation pending verification — flagged internally for follow-up during our review process).
West Virginia Tax Appeals
A Notice of Assessment from the West Virginia State Tax Department is a serious step. Once issued, it becomes the official amount the State says you owe. If you ignore it, your options to challenge the balance may be limited. The appeal deadline is counted from the date of receipt, not the mailing date.
60-Day Appeal Deadline — Jurisdictional and Not Extendable
A petition for appeal to the West Virginia Office of Tax Appeals (OTA) must be filed within 60 days of the taxpayer's receipt of the Notice of Assessment, denial of refund, or other appealable action. Under W. Va. Code § 11-10A-9(b), this deadline is jurisdictional and cannot be extended by the OTA except in extremely rare circumstances.
A timely petition is defined as postmarked or hand-delivered to the OTA office within the 60-day period. Do not wait until the last day.
About the West Virginia Office of Tax Appeals
The Office of Tax Appeals (OTA) is a quasi-judicial agency, separate and independent from the State Tax Department. This independence is critical — the OTA is not part of the Tax Division.
Key OTA Facts
Source: WV Office of Tax Appeals | Petition for Appeal
West Virginia Tax Liens
A tax lien is a public claim filed by the State against your property. In West Virginia, a lien is created when an individual or business has unpaid taxes that are due and payable and no longer subject to administrative or judicial review. It can affect your credit, your ability to sell or refinance real property, and your business reputation.
How West Virginia Tax Liens Work
- Filing — The lien is filed with the clerk of the county commission of the county where the taxpayer resides or conducts business. If the taxpayer owns property in more than one county, the lien is recorded in each county.
- Duration — 10 years from the date the tax became due and payable under a finalized assessment, or 10 years from the date the tax return was filed showing a balance due, whichever is later.
- Extension — The lien may be extended under certain circumstances, such as bankruptcy or pursuant to an agreement between the taxpayer and the Tax Division.
- Release — A lien is released when the debt has been paid or adequately secured by bond or other security.
- Withdrawal — A lien may be withdrawn if it was recorded prematurely, inadvertently, or erroneously; or if the taxpayer voluntarily paid, fulfilled a payment plan, fulfilled an OIC, or paid in good faith (for liens recorded on or after September 6, 2017).
- Subordination — The Tax Commissioner may subordinate the lien if the state is paid an amount not less than the value of the state's interest in the property.
Lien vs. No Lien on Payment Plans
Source: TSD 385A — State Tax Liens
West Virginia Bank Levy, Wage Garnishment, and Distress Warrant
The Tax Commissioner may take enforcement actions, including levying on a taxpayer's bank account, garnishing wages, or seizing and selling property to collect on a tax lien. West Virginia handles all three of these — bank levies, wage garnishment, and distress warrants — under the same statute, W. Va. Code § 11-10-13, and uses a distress warrant system for levies on property generally.
How West Virginia Levies Work
- Notice and demand — Before any levy, the taxpayer must receive notice and demand for payment.
- General 15-day window — For levies on property generally (bank accounts, other assets), if the taxpayer neglects or refuses to pay within 15 days after notice and demand, the Tax Commissioner may issue a distress warrant, under § 11-10-13(a).
- Separate 10-day notice for wages and salary — Before the Tax Commissioner may levy specifically on a taxpayer's salary or wages, § 11-10-13(e) requires written notice at least 10 days before the day of levy. Once imposed, a levy on salary or wages continues — it stays in effect from pay period to pay period until the liability is satisfied.
- Distress warrant — Issued to the sheriff of any county or to a Tax Department officer/employee, commanding them to levy upon and sell property belonging to the taxpayer.
- 60-day execution — Distress warrants must be executed within 60 days from the date of issuance.
- Sheriff's return — Sheriffs must return the warrant and any money collected within 65 days to the Tax Commissioner.
- Judicial foreclosure — The Tax Commissioner may also enforce a lien by civil action in circuit court, which may appoint a receiver and decree a sale of property by the sheriff.
If your account has been levied, your wages are being garnished, or a distress warrant has been issued, you need to act quickly. No guarantee of release.
Source: TSD 385A | W. Va. Code § 11-10-13
West Virginia Wage Garnishment for Tax Debt
Wage garnishment means the West Virginia Tax Commissioner can take money directly from your paycheck to pay your state tax debt. Under W. Va. Code § 11-10-13, the Tax Commissioner may levy upon and garnish wages, salaries, and other compensation to collect unpaid taxes, subject to the 10-day written notice requirement described above.
Key facts about WV wage garnishment: wage garnishment may be used in connection with distress warrants and other collection actions; your employer is required to withhold amounts as directed by the Tax Commissioner; garnishment is continuing and may proceed pay period to pay period until the total liability is satisfied; default on a payment plan can trigger immediate garnishment action.
Wage Garnishment vs. Bank Levy vs. Distress Warrant
If you have received a notice about garnishment or intent to garnish, do not ignore it. Once garnishment starts, the money is taken before you receive your paycheck.
West Virginia Business, Sales Tax, and Payroll Tax Debt
Business tax debt is a higher risk than individual income tax debt in West Virginia. Sales tax, withholding tax, and other trust fund taxes are treated very seriously by the Tax Department, and eligible small businesses should understand these responsible-person rules before a balance grows.
100% Money Penalty for Withholding Tax — Virtually Identical to Federal TFRP
Under W. Va. Code § 11-10-19(a), West Virginia imposes a 100% money penalty on any person required to collect, account for, and pay over any tax who willfully fails to account for and pay over such tax.
This penalty is virtually identical to IRC § 6672(a) (the federal Trust Fund Recovery Penalty), and federal precedents are persuasive in West Virginia.
Who is a "person required"? A person who had the authority to make or supervise the day-to-day financial decisions on behalf of the corporation.
What is "willful"? Knowingly or recklessly failing to collect, account for, and pay over the tax. It does not require criminal intent, but it does require more than mere negligence.
Key protections: a corporate officer is not personally liable if they resign prior to the date the tax is withheld from employees' pay. The successor in business of an employer who sells out or ceases doing business is personally liable for withholding taxes that remain unpaid after the 30-day payment period.
Sales Tax — Officer Liability Turns on Actual Authority, Not Just Title
Under W. Va. Code § 11-15-17, officers of a corporation or association can be personally liable, jointly and severally, for a default in paying consumers' sales and service tax.
Who can be liable: president, vice-president, secretary, treasurer; any other officers provided in the charter or by-laws; any person elected or appointed to any position with the authority of an officer who performs duties or responsibilities in the management of the corporation; members of the corporation's governing board and trustees of an association.
Under regulations effective July 15, 1993, officers with actual managerial or financial authority over the business are personally liable for the corporation's default. In practice, this liability turns on whether the person had genuine decision-making authority in the business, not merely on holding an officer title. The West Virginia Office of Tax Appeals has found a former officer not personally liable where he was no longer a "responsible person" for the business at the time the tax at issue went unpaid, even though he had previously served as an officer (OTA Decision Nos. 09-002 & 09-003 W). A person acting as an officer or assuming the character, duties, or responsibilities of an officer is presumed to be an officer and cannot avoid liability by alleging improper election.
Not liable: incorporators, shareholders, members, or employees who are not officers; and persons elected as officers without their knowledge or consent who do not act as officers.
Withheld Taxes Are Held in Trust
Amounts withheld from employees' pay for West Virginia personal income tax are deemed to be held in trust for the Tax Commissioner under W. Va. Code § 11-10-5j. This is why the 100% penalty is so serious — the money was never the employer's to spend.
West Virginia Sales Tax Debt
Unpaid sales tax can lead to personal liability for officers with actual managerial or financial authority, license revocation, penalties, and aggressive collection.
West Virginia Payroll / Withholding Tax Debt
Unpaid withholding triggers a 100% penalty under § 11-10-19(a), which is virtually identical to the federal TFRP. Responsible persons with day-to-day financial authority face personal liability.
Source: W. Va. Code § 11-10-19 | OTA Decision DK# 07-469 W, 07-472 C | OTA Decision DK# 11-245 C | OTA Decision Nos. 09-002 & 09-003 W
Can West Virginia Revoke My Business License?
Yes. Under W. Va. Code § 11-12-5(b), the Tax Commissioner may cancel a business registration certificate for repeated willful refusal or neglect to file state tax returns or remit taxes when due.
License Revocation Can Shut Down Your Business
Business registration certificate cancellation is not just a financial penalty — it can shut down your ability to operate legally in West Virginia. Without a valid business registration certificate, you may be unable to: conduct business in the state; collect sales tax from customers; maintain necessary business licenses and permits; enter into certain contracts or bid on state work.
The Tax Commissioner typically uses this tool for repeated willful refusal or neglect — meaning it is generally not a first-step collection action, but rather reserved for taxpayers who have ignored multiple notices and opportunities to resolve their debt. However, do not assume you will get multiple warnings.
Source: W. Va. Code § 11-12-5
West Virginia Unfiled Tax Returns
If you have not filed West Virginia tax returns for one or more years, that can block most resolution options. The Tax Department may estimate your tax and issue assessments based on those estimates — sometimes higher than what you actually owe.
Filing accurate returns can sometimes reduce an incorrect balance. But do not rush or file bad returns. It is better to prepare returns correctly with the right income, deductions, and West Virginia credits, including your West Virginia income tax return (IT-140) and any applicable tax credits.
Why filing matters: unfiled returns block payment plan eligibility; the Tax Department may issue substitute returns with higher tax than you actually owe; penalty relief generally requires all returns to be filed; the statute of limitations on assessment (3 years) does not start until a return is filed; no statute of limitations applies if no return was filed.
Statute of Limitations
Under W. Va. Code § 11-10-15(a), the general assessment statute of limitations is 3 years after the return was filed.
However, there is no statute of limitations if a false or fraudulent return was filed with the intent to evade tax; no statute of limitations if no return was filed; extended to 6 years if a taxpayer fails to disclose a listed transaction; the Tax Commissioner and taxpayer may enter written agreements to extend the assessment period, not exceeding 2 years per agreement, renewable.
West Virginia Tax Relief Tools & Resources
Use these official West Virginia resources to view your account, make payments, apply for plans, and access forms. Then request a review if the numbers show the balance is growing or collection is already active.
West Virginia Government Resources
These are the official West Virginia sources for tax information, payment plans, appeals, and rules. Always check the official source for the most current information.
- West Virginia State Tax Department — Official tax agency portal
- MyTaxes (mytaxes.wvtax.gov) — Online account portal for taxpayers
- West Virginia Office of Tax Appeals — Independent tax appeals body
- WV Tax Division — Payment Plans — Official payment plan guidance
- TSD 385A — State Tax Liens — Lien rules, release, withdrawal, and subordination
- WV Tax Division — Audits and Collections — OIC program details
- WV Tax Law Report 54th Biennial — Penalties, interest, and collection rules
- West Virginia Code — Official legislative code
- W. Va. Code § 11-10-19 — 100% money penalty for withholding
- W. Va. Code § 11-15-17 — Officer liability for sales tax
- W. Va. Code § 11-12-5 — Business registration certificate cancellation
- OTA Petition for Appeal — Appeal form and instructions
- WV Tax Appeal Decisions — Published OTA decisions
Not Sure What to Do With Your West Virginia Tax Situation?
Select the card that matches your situation to jump to the relevant section.
Frequently Asked Questions About West Virginia Tax Relief
Does West Virginia have an offer-in-compromise program?
Yes. West Virginia does have an Offer in Compromise (OIC) program for state tax liabilities. To apply, taxpayers must complete the CD-3 form and a Collection Information Statement (Form 433-A) with backup documentation, and submit them through the MyTaxes online portal. The taxpayer must explain in detail why the State should accept the offer and why the State cannot collect more than the offer amount. If currently in a monthly installment agreement, payments must continue while the OIC is under review. If the OIC is accepted, the taxpayer must remain in tax compliance for 5 years, or the OIC will default and the State may collect the total original amount owed. A tax lien may be released if the taxpayer has complied with the terms of an OIC.
How long do I have to appeal a West Virginia assessment?
You have 60 days from the date you receive the Notice of Assessment to file a petition for appeal with the West Virginia Office of Tax Appeals (OTA) under W. Va. Code § 11-10A-9(b). This deadline is jurisdictional and cannot be extended by the OTA except in extremely rare circumstances. The 60-day period is counted from receipt, not from the mailing date. A timely petition must be postmarked or hand-delivered to the OTA office within the 60-day period. The OTA's mailing address is P.O. Box 2751, Charleston, WV 25330-2751. Phone: (304) 558-1666. If you miss this deadline, your options to challenge the assessment may be severely limited.
Can West Virginia revoke my business license?
Yes. Under W. Va. Code § 11-12-5(b), the Tax Commissioner may cancel a business registration certificate for repeated willful refusal or neglect to file state tax returns or remit taxes when due. License revocation can deprive you of your ability to operate legally in West Virginia, including your ability to collect sales tax, maintain necessary permits, and conduct business. This is typically not a first-step action but is used for taxpayers who have ignored multiple notices and opportunities to resolve.
What is the West Virginia withholding penalty?
Under W. Va. Code § 11-10-19(a), West Virginia imposes a 100% money penalty on any person required to collect, account for, and pay over any tax who willfully fails to account for and pay over such tax. This penalty is virtually identical to IRC § 6672(a) (the federal Trust Fund Recovery Penalty), and federal precedents are persuasive in West Virginia. A "person required" is someone who has the authority to make or supervise the day-to-day financial decisions on behalf of the corporation. "Willful" means knowingly or recklessly failing to pay the tax — it does not require criminal intent, but it requires more than mere negligence. This penalty is imposed in lieu of ordinary additions to tax and is non-waivable.
Can I get a payment plan for West Virginia state taxes?
Yes. West Virginia offers a six-month payment plan for personal income tax if you can pay within six months, have no other outstanding balances or unfiled returns, and have not defaulted on previous payment plans. No tax lien is filed on a 6-month plan unless there is a default. You can also sign up for a 12-month plan with recurring automatic payments through MyTaxes to avoid a lien filing. Plans longer than six months (without auto-pay) require a tax lien to be filed. Payment plan requests are submitted online through mytaxes.wvtax.gov. If you default, the Tax Division will take immediate collection action, including filing a tax lien, wage garnishment, and bank account levies. Interest and penalties continue to accrue during the plan.
Does a West Virginia payment plan stop penalties and interest?
No. A payment plan lets you pay over time, but interest continues to accrue on the unpaid balance during the plan at the statutory rate under W. Va. Code § 11-10-17. Penalties already assessed remain unless separately waived through West Virginia's reasonable cause process. The plan does not erase the underlying tax debt. If you default, collection action may resume immediately, including lien filing, garnishment, and levies.
Can West Virginia file a tax lien?
Yes. A tax lien is created when an individual or business has unpaid taxes that are due and payable and no longer subject to administrative or judicial review. The lien is filed with the clerk of the county commission where the taxpayer resides or conducts business. If property is owned in multiple counties, the lien is recorded in each county. A West Virginia tax lien continues for 10 years from the date the tax became due and payable under a finalized assessment, or 10 years from the date the tax return was filed showing a balance due, whichever is later. The lien may be withdrawn if recorded prematurely, if the taxpayer fulfilled a payment plan or OIC, or if the taxpayer paid in good faith (for liens recorded on or after September 6, 2017).
Can West Virginia levy my bank account or garnish my wages?
Yes. Under W. Va. Code § 11-10-13, the Tax Commissioner may levy on a taxpayer's bank account, garnish wages, or seize and sell property. Before any levy, the taxpayer must receive notice and a demand for payment. For levies on property generally, if the taxpayer neglects or refuses to pay within 15 days, the Tax Commissioner may issue a distress warrant to the sheriff. For a levy on salary or wages specifically, the law requires at least 10 days' written notice before the day of the levy, and the levy continues from pay period to pay period until the debt is satisfied. Distress warrants must be executed within 60 days. The Tax Commissioner may also enforce a lien by civil action in circuit court, which may appoint a receiver and decree a sale of property. Default on a payment plan can also trigger immediate garnishment and levy action.
Can West Virginia waive penalties?
West Virginia may waive failure-to-file (5% per month, 25% max) and failure-to-pay (0.5% per month, 25% max) penalties if the taxpayer proves the failure was due to reasonable cause and not due to willful neglect, under W. Va. Code § 11-10-18(a)(1)-(2). The total combined penalty may not exceed 5% per month and 50% in the aggregate. However, certain penalties are non-waivable: failure to obtain a Business Registration Certificate, negligence (5% per month, up to 25%), intentional disregard of rules, and fraud (50% of tax due). The burden of proof is on the taxpayer, and the request must be in writing. Reasonable cause must be something beyond your control.
Are corporate officers personally liable for West Virginia sales and withholding tax?
It depends on actual authority, not just title. For sales tax, officers of a corporation or association can be personally liable, jointly and severally, under W. Va. Code § 11-15-17 — including the president, vice-president, secretary, treasurer, and any other officer with actual managerial authority. But liability turns on whether the person genuinely exercised that authority: the West Virginia Office of Tax Appeals has found a former officer not liable where he was not a "responsible person" for the business at the relevant time. For withholding tax, the 100% money penalty under § 11-10-19(a) applies to any person with day-to-day financial decision-making authority who willfully fails to pay over withheld taxes. This is virtually identical to the federal Trust Fund Recovery Penalty. A person is presumed to be an officer if they act as one, and cannot avoid liability by claiming improper election.
What if I have unfiled West Virginia tax returns?
Unfiled returns can block most resolution options. The Tax Department may estimate your tax and issue assessments that are higher than what you actually owe. Filing accurate returns can sometimes reduce an incorrect balance. Do not rush or file bad returns — get them prepared correctly, including your West Virginia income tax return (IT-140). Additionally, the 3-year statute of limitations on assessment does not begin until a return is filed, and no statute of limitations applies if no return was filed.
What is the statute of limitations for West Virginia tax assessments?
Under W. Va. Code § 11-10-15(a), the general statute of limitations is 3 years after the return was filed. No statute of limitations applies if a false or fraudulent return was filed with the intent to evade tax, or if no return was filed. The statute is extended to 6 years if a taxpayer fails to disclose a listed transaction. The Tax Commissioner and the taxpayer may enter written agreements to extend the assessment period, not exceeding 2 years per agreement, renewable. Claims for refund must be filed within 3 years after the due date of the return (including extensions), or within 2 years from the date the tax was paid, whichever period expires later.
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Sources Used
These are the official government sources used for this page. Always check the current official source for the most up-to-date information.
These are the official government sources used for this page. Always check the current official source for the most up-to-date information.
- West Virginia State Tax Department — Official Portal: tax.wv.gov ↗
- West Virginia State Tax Department — Payment Plans: Payment Plans ↗
- West Virginia State Tax Department — Audits and Collections / OIC: Audits and Collections ↗
- West Virginia State Tax Department — TSD 385A State Tax Liens: TSD 385A ↗
- West Virginia Office of Tax Appeals — Main Page: taxappeals.wv.gov ↗
- West Virginia Office of Tax Appeals — Petition for Appeal: Petition for Appeal ↗
- W. Va. Code § 11-10-19 — 100% Money Penalty: code.wvlegislature.gov ↗
- W. Va. Code § 11-15-17 — Officer Liability for Sales Tax: code.wvlegislature.gov ↗
- W. Va. Code § 11-12-5 — Business Registration Cancellation: code.wvlegislature.gov ↗
- W. Va. Code § 11-10A-9 — Appeal Deadline: code.wvlegislature.gov ↗
- W. Va. Code § 11-10-15 — Limitations on Assessment: code.wvlegislature.gov ↗
- W. Va. Code § 11-10-18 — Additions to Tax / Penalties: code.wvlegislature.gov ↗
- WV Tax Law Report 54th Biennial — Penalties and Interest: Tax Law Report ↗
- MyTaxes — WV Online Portal: mytaxes.wvtax.gov ↗
Disclaimer: This page provides general information about West Virginia state tax collection procedures and is not legal advice. Tax laws and agency procedures change. Always consult the official West Virginia State Tax Department website or a qualified tax professional for advice specific to your situation. No guarantee of any particular outcome is expressed or implied. Approval for Offers in Compromise, payment plans, penalty relief, and other resolutions is discretionary.