Current through Register Vol. XLI, No. 38, September 20, 2024
7.1.
Credit to Clerk for Lost, Destroyed, or Mutilated Stamps. -- The Commissioner
will credit the account of the county clerk for stamps issued; for mutilated,
but identifiable, stamps, or stamps lost or destroyed by fire or flood, when
the clerk makes and forwards to the Commissioner, an affidavit setting forth
information in detail, to the satisfaction of the Commissioner, regarding the
loss or destruction by fire, flood, or otherwise. In the case of mutilated
stamps, the affidavit shall set forth the circumstances of the mutilation in
detail - the number and denominations involved, and the fact that the mutilated
stamps are being returned to the Tax Commissioner. Such affidavits and
mutilated stamps shall be returned to the Tax Commissioner, who will maintain a
file of such mutilated stamps and affidavits in order that proper credit and
consideration be given the clerks in subsequent audits by the Office of the
Chief Inspector.
7.2. Refunds by
County Clerk or State Auditor.
7.2.1. Any
person who may have been required to pay the Property Transfer Tax because of
any mistake of law or fact, or because the tax was improperly collected, may
apply for a refund thereof either to the county clerk receiving such payment,
or to the State Auditor for the state excise tax portion of the Property
Transfer Tax and to the county clerk who had received such payment for the
county excise tax portion of the Property Transfer Tax.
7.2.2. If the erroneous payment is discovered
within the calendar year that the tax was paid, the petition for refund shall
be filed with the county clerk where the tax was paid.
7.2.3. If the erroneous payment was made in a
calendar year preceding its discovery, then the petition for refund should be
filed with the State Auditor for the state excise tax portion and to the county
clerk where the payment was made for the county excise tax portion.
7.2.4. The following instruments should be
filed with all applications for refund:
7.2.4.1. A "Petition for Refund," making a
full detailed disclosure of the factual situation, claims for refund, the
statutory authority, prayer for refund, and be properly attested to by a Notary
Public.
7.2.4.2. A "Declaration of
Consideration or Value" signed by the grantor and attested to by a Notary
Public, incorporating by reference either the cancelled documentary stamps, or
photostatic copies thereof.
7.2.4.3. Relevant information or written
instruments may be attached to the petition, such as cancelled checks, deeds of
trust, charters or by-laws of voluntary charitable or educational associations
and like nonprofit corporations having the same, or similar purposes,
etc.
7.2.4.4. If the application
for refund is being filed with the State Auditor, Capitol Building, Charleston,
West Virginia, there must also be filed an affidavit signed by the county clerk
and attested to by Notary Public, warranting the county clerk collected the
amount of money prayed for in the petition which has been paid to the State
Auditor and vouching for the authenticity of the documentary stamps attached to
the "Declaration of Consideration or Value."
