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 110-40-2 - Amount to be withheld
Universal Citation: 110 WV Code of State Rules 110-40-2
Current through Register Vol. XLI, No. 38, September 20, 2024
2.1. The State Tax Commissioner shall withhold the total of the costs, fines, forfeitures, restitution or penalties due to a municipal or magistrate court, the State Tax Commissioner's administration fee for the withholding, and any and all fees that the municipal or magistrate court would have collected had the taxpayer appeared, except that there shall be no withholding on behalf of a municipal or magistrate court for any amount less than fifty dollars.
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