West Virginia’s tax code is complex. Since the state’s inception, state and local systems of taxation have grown at a rapid pace. But for decades, Spilman has been a guiding force in this rapidly changing area. The firm has advised numerous clients in evaluating the range of state and local taxation issues, including:

• Business and occupation taxation (both state and local)
• State sales and use taxation
• Motor fuel excise taxes
• Nonresident income tax withholding
• Personal income taxes
• Property appraisals, valuations and assessments
• Property tax exemptions
• Real property transfer taxes
• Severance taxes
• Tax credits based on job creation or investment
• Property tax reductions for manufacturing property
• Corporation net income taxation, including apportionment and combined reporting

Moreover, we have counseled clients, individuals and businesses of every size and industry type on diverse state and local tax issues.

Beyond statutory or regulatory review, our attorneys frequently represent individuals and businesses in other ways by:

• Monitoring and commenting on the application of tax laws by state and local taxing authorities
• Negotiating appraisals, valuations and assessments by those authorities
• Assisting clients in obtaining designations, certificates, rulings and other types of authority
• Evaluating and providing comments on proposed tax laws and regulations
• Assisting in the acquisition of tax credits and favorable valuations for new and expanding businesses
• Litigating petitions for refund or credit, petitions for reassessment and declaratory judgment actions
• Negotiating fines and penalties
• Advising new and established businesses on state and local tax matters
• Representing clients before the West Virginia Office of Tax Appeals and in courts of this state
• Representing clients before county commissions sitting as boards of equalization and review in property tax matters
• Representing clients in tax matters before the West Virginia Office of Tax Appeals, circuit courts and the Supreme Court of Appeals of West Virginia

Our reputation and experience in this complex area of the law allow us to effectively advise our clients on state and local tax issues. For more information about our State & Local Tax Practice Group, contact:

Primary Contacts:

Paul G. Papadopoulos
304.720.3409
ppapadopoulos@spilmanlaw.com

David R. Croft
304.230.6952
dcroft@spilmanlaw.com

Team Roster: