Huntington Publishing Co. v. Caryl

NEELY, Justice:

In 1980, the State Tax Commissioner issued an assessment against the Huntington Publishing Company under the old West Virginia business and occupation tax, W.Va. Code, 11-13-1 et seq. (repealed effective 1 July 1987) for $59,940.34 in tax, $831.93 in interest and $19,116.55 in penalties. After an administrative hearing, the commissioner modified the assessment to waive all penalties.

Huntington Publishing appealed the commissioner’s decision to the Circuit Court of Kanawha County, which reversed the administrative decision by final order entered 24 March 1988. The tax…