W. Va. Code R. § 121-1-28

Current through Register Vol. XLI, No. 40, October 4, 2024

Section 121-1-28 - Stipulations for evidentiary hearing

28.1. The parties in any matter before the West Virginia Office of Tax Appeals may attempt to stipulate to any relevant facts that they are able to agree on. If one party believes that a fact or facts cannot reasonably be disputed but the other party is unwilling to stipulate, the party so believing may move for entry of an order stipulating to the fact or facts. Any motion filed pursuant to this subsection shall adhere to the provisions in Section 23 above, regarding motions. Any party may request a hearing on a motion regarding stipulations and such a hearing will be granted at the discretion of the presiding administrative law judge. Once an order stipulating to a fact or facts is entered those facts shall be considered proven, both for the current proceeding and for any time period to which the fact or facts apply. However, in no circumstance shall stipulated facts be applied to dates, time periods or tax years after the date of the evidentiary hearing in the matter to which the stipulations are applied.