Refunds or Credits of Overpayments

3.1. General. – The Tax Commissioner, subject to the provisions of this rule and the provisions of W. Va. Code §11-10-1, et seq. shall refund or apply as a credit against the taxpayer’s liability for the tax for other periods, any overpayment of any tax (or fee), additions to tax, penalties or interest imposed by W. Va. Code §11-10-1, et seq., or any of the other articles of Chapter 11, or of the Code, to which W. Va. Code §11-10-14 applies.

3.1.a. The refund or credit shall include any interest due the taxpayer under the provisions of W. Va. Code §11-10-17.