West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-14C-32
Payment of refund
Official textcode.wvlegislature.gov
Whenever it appears to the satisfaction of the commissioner that any person is entitled to a refund for taxes paid pursuant to section five of this article, the commissioner shall forthwith certify the amount of the refund.
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In this chapter (40 sections)
- 11-14C-12 · Permissive supplier requirements on out-of-state removals
- 11-14C-13 · Bond requirements
- 11-14C-14 · Grounds for denial of license
- 11-14C-15 · Issuance of license
- 11-14C-16 · Notice of discontinuance, sale or transfer of business
- 11-14C-17 · License cancellation
- 11-14C-18 · Records and lists of license applicants and licensees
- 11-14C-19 · When tax return and payment are due
- 11-14C-20 · Remittance of tax to supplier or permissive supplier
- 11-14C-21 · Notice of cancellation or reissuance of licenses; effect of…
- 11-14C-22 · Information required on return filed by supplier or…
- 11-14C-23 · Deductions and discounts allowed a supplier and a…
- 11-14C-24 · Duties of supplier or permissive supplier as trustee
- 11-14C-25 · Returns and discounts of importers
- 11-14C-26 · Informational returns of terminal operators
- 11-14C-27 · Informational returns of motor fuel transporters
- 11-14C-28 · Exports
- 11-14C-29 · Identifying information required on return
- 11-14C-30 · Refund of taxes erroneously collected, etc.; refund for…
- 11-14C-31 · Claiming refunds
- 11-14C-32 · Payment of refund
- 11-14C-33 · General procedure and administration; crimes and penalties
- 11-14C-34 · Shipping documents; transportation of motor fuel; civil…
- 11-14C-35 · Import confirmation number; civil penalty
- 11-14C-36 · Improper sale or use of untaxed motor fuel; civil penalty
- 11-14C-37 · Refusal to allow inspection or taking of fuel sample; civil…
- 11-14C-38 · Engaging in business without a license; civil penalty
- 11-14C-39 · Preventing a person from obtaining a license; civil penalty
- 11-14C-40 · Filing a false return; failure to file return; civil penalty
- 11-14C-41 · Willful commission of prohibited acts; criminal penalties
- 11-14C-42 · Unlawful importing, transportation, delivery, storage or…
- 11-14C-43 · Record-keeping requirements
- 11-14C-44 · Inspection of records
- 11-14C-45 · Authority to inspect
- 11-14C-46 · Marking requirements for dyed diesel fuel storage facilities
- 11-14C-47 · Disposition of tax collected; dedicated receipts; reports
- 11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support…
- 11-15-1 · General consumers sales and service tax imposed
- 11-15-1A · Legislative findings
- 11-15-2 · Definitions