West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11A-1-11
Payment by fiduciary
Official textcode.wvlegislature.gov
When a tax is paid by a fiduciary on any property under his control, or on the income of such property, the tax shall be refunded out of the property or its income.
Source: view the official text
In this chapter (40 sections)
- 11A-1-1 · Definition of terms
- 11A-1-2 · Lien for real property taxes
- 11A-1-3 · Accrual; time for payment; interest on delinquent taxes
- 11A-1-4 · Collection by sheriff
- 11A-1-5 · Appointment of collector; bond
- 11A-1-6 · When collection to commence
- 11A-1-7 · No collection of current real property taxes until delinquent…
- 11A-1-7A · No collection of current personal property taxes until…
- 11A-1-8 · Notice of time and place for payment; mailing of tax tickets
- 11A-1-8A · Providing for payment at banking institutions
- 11A-1-9 · Payment of taxes by co-owner or other interested party; lien
- 11A-1-10 · Payment by owner of part of tract or lot assessed to another
- 11A-1-11 · Payment by fiduciary
- 11A-1-12 · Receipt for taxes
- 11A-1-13 · Accounts to be kept by sheriff
- 11A-1-14 · Payment by sheriff into State Treasury
- 11A-1-15 · Payment by sheriff to municipal and county board of…
- 11A-1-16 · Sheriff charged with all levies; final settlement
- 11A-1-17 · Sheriff's commission for collection
- 11A-1-18 · Exception
- 11A-2-1 · Duty of sheriff to enforce payment of delinquent taxes
- 11A-2-2 · Collection by civil action; fees and costs not required of…
- 11A-2-3 · Distraint
- 11A-2-4 · Abatement of distress
- 11A-2-5 · Distraint of encumbered property
- 11A-2-6 · Distraint where land lies in more than one county
- 11A-2-7 · Summary procedure for collection out of money due from or…
- 11A-2-8 · Remedies against vendee in possession without deed
- 11A-2-9 · Remedies of sheriff paying over taxes not collected
- 11A-2-10 · Sale of tax liens on real estate
- 11A-2-10A · Notice of delinquency
- 11A-2-11 · Delinquent lists; oath
- 11A-2-12 · Penalty for inclusion of taxes paid in delinquent lists
- 11A-2-13 · Publication and posting of delinquent tax lists
- 11A-2-14 · Correction of delinquent lists by county commission;…
- 11A-2-15 · Examination of lists by Auditor; credit to sheriff
- 11A-2-16 · Effect of irregularity as to delinquent lists on later tax…
- 11A-2-17 · Presumption of payment based on omission from delinquent…
- 11A-2-18 · Redemption before sale; record; lien
- 11A-2-19 · Exception