West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-40 - Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal or Magistrate Court Costs
Section 110-40-1 - General
Universal Citation: 110 WV Code of State Rules 110-40-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- This rule specifies when the State Tax Commissioner may withhold an income tax refund from a taxpayer for failure to pay municipal or magistrate court fines, the amounts that may be withheld, and the order of priority for refund offsets when there are competing claims.
1.2. Authority. -- W. Va. Code §§ 8-10-2b, 50-3-2c and 11-10-5.
1.3 Filing Date. -
1.4 Effective Date.
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