Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 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

W. Va. Code R. § 110-40-1

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Current through Register Vol. XLI, No. 45, November 8, 2024
Section 110-40-1 - General
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.

W. Va. Code R. § 110-40-1