W. Va. Code R. § 121-1-48

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

Section 121-1-48 - Harmless error

48.1. No error in either the admission or exclusion of evidence, and no error or defect in any ruling or order, or in anything done or omitted by the office of tax appeals, or by any of the parties, is grounds for granting a new evidentiary hearing or for vacating, modifying, or otherwise disturbing a decision or order, unless refusal to take such action appears to the office of tax appeals to be inconsistent with substantial justice. The office of tax appeals, at every stage of a case, will disregard any error or defect that does not affect the substantial rights of the parties.

W. Va. Code R. § 121-1-48