Office of Tax Appeals
1012 Kanawha Blvd. E.
Suite 300
Charleston, WV 25301
Tel.: (304) 558-1666
Fax: (304) 558-1670
Email: wvota@wv.gov

Procedural Rules

Below you will find links to details of the Rules of Practice and Procedure before the West Virginia Office of Tax Appeals, effective as of April 20, 2003. These procedural rules are formally filed in the West Virginia Secretary of State’s Office as Title 121, Series 1, of the Code of State Rules.

Procedural Rules (April 20, 2003)

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