The West Virginia Office of Tax Appeals (“OTA”) began operations on January 01, 2003, pursuant to the provisions of W. Va. Code §§ 11-10A-1 et seq. OTA hears and decides primarily state tax disputes that are not resolved informally before the State Tax Commissioner’s Office. 

OTA is completely separate from and totally independent of the State Tax Commissioner’s Office, and is a quasi-judicial (court-like) tribunal that is part of the executive branch of state government within the Department of Revenue. 

OTA is comparable to the United States Tax Court. OTA’s independence from the State Tax Commissioner’s Office eliminates the perception of unfairness that previously existed when the Tax Commissioner’s office would decide disputes between the Tax Department and Taxpayers.