Return of Funds Pursuant to Error Resolution Procedures

5.1. If a taxpayer is entitled to a return of funds pursuant to the error resolution procedures of section 4 of this rule, the Commissioner may, in the Commissioner's sole discretion, effect the refund by arranging for a credit to the taxpayer's account with the issuer of the credit card or debit card or any other regulated financial corporation or person that participated in the transaction in which the error occurred.

5.2. If as a result of participating in the administrative procedures authorized in W. Va. Code §11-10-1 et seq. a taxpayer is entitled to a refund of taxes paid, the refund shall be paid to the taxpayer absent instructions from the taxpayer to the contrary.