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 110-40-4 - Spouse relieved of obligation in certain cases
Universal Citation: 110 WV Code of State Rules 110-40-4
Current through Register Vol. XLI, No. 38, September 20, 2024
4.1. The spouse of a taxpayer owing an obligation as described in section 2 of this rule shall not be subject to the withholding of refunds under this rule if all of the following conditions apply:
4.1.a. The taxpayer filed an injured
spouse claim on a form provided by the State Tax Department;
4.1.b. A joint personal income tax return was
made for a taxable year;
4.1.e. The
amounts of tax attributable to each spouse may reasonably be ascertained, and
each spouse's proportional share of the refund may be allocated accordingly;
and,
4.1.d. Taking into account all
facts and circumstances, it is inequitable to hold one spouse accountable for
the obligation of the other, for which the refund is being withheld.
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