West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10B - Payment Of Taxes By Credit Card Or Debit Card
Section 110-10B-5 - Return of Funds Pursuant to Error Resolution Procedures

Universal Citation: 110 WV Code of State Rules 110-10B-5

Current through Register Vol. XLI, No. 38, September 20, 2024

5.1. If a taxpayer is entitled to a return of funds pursuant to the error resolution procedures of section 4 of this rule, the Commissioner may, in the Commissioner's sole discretion, effect the refund by arranging for a credit to the taxpayer's account with the issuer of the credit card or debit card or any other regulated financial corporation or person that participated in the transaction in which the error occurred.

5.2. If as a result of participating in the administrative procedures authorized in W. Va. Code § 11-10-1 et seq. a taxpayer is entitled to a refund of taxes paid, the refund shall be paid to the taxpayer absent instructions from the taxpayer to the contrary.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.