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 110-40-3 - Priority of competing claims

Universal Citation: 110 WV Code of State Rules 110-40-3

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

3.1. In the case of competing claims, the State Tax Commissioner shall allocate the funds received from any personal income tax refund according to the following schedule of priorities:

3.1.a. Overdue child support, as authorized by W. Va. Code § 48-18-118;

3.1.b. Overpaid child support, as authorized by W. Va. Code § 48-18-118;

3.1.c. Any state tax administered under the provisions of W. Va. Code § 11-10-1, et seq., without regard to the particular tax to which the refund or credit is attributable;

3.1.d. Federal tax obligations subject to an agreement with the State Tax Department, without regard to the particular tax to which the refund or credit is attributable;

3.1.e. Municipal costs, fines, forfeitures or penalties, but only if the refund is attributable to overpayment of the personal income tax, according to the following priorities:
3.1.e.1. The oldest municipal obligation shall be paid first, without regard to whether it is one municipality or more that are owed; and

3.1.e.2. If multiple municipalities are owed, and all liabilities are equally old, and the amount of the refund is not sufficient to pay the entire amount, then the amount available for payment shall be allocated equally among the municipalities.

3.2.e. Magistrate court costs, fines, forfeitures or penalties, but only if the refund is attributable to overpayment of the personal income tax, according to the following priorities:
3.2.e.1. The oldest magistrate court obligation shall be paid first, without regard to whether it is one magistrate court or more that are owed; and

3.2.e.2. If multiple magistrate courts are owed, and all liabilities are equally old, and the amount of the refund is not sufficient to pay the entire amount, then the amount available for payment shall be allocated equally among the magistrate courts.

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