West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10L - Claiming Tax Refund or Credit
Section 110-10L-3 - Refunds or Credits of Overpayments
Universal Citation: 110 WV Code of State Rules 110-10L-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. General. - The Tax Commissioner, subject to the provisions of this rule and the provisions of W. Va. Code § 11-10-1, et seq. shall refund or apply as a credit against the taxpayer's liability for the tax for other periods, any overpayment of any tax (or fee), additions to tax, penalties or interest imposed by W. Va. Code § 11-10-1, et seq., or any of the other articles of Chapter 11, or of the Code, to which W. Va. Code § 11-10-14 applies.
3.1.a. The refund or credit shall
include any interest due the taxpayer under the provisions of W. Va. Code
§
11-10-17.
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