West Virginia § 11-10A-18 Finality of decision by the office of tax appeals; amount due payable; prompt refunds

West Virginia Statutes

§ 11-10A-18 — Finality of decision by the office of tax appeals; amount due payable; prompt refunds

West Virginia § 11-10A-18

Ch. 11TAXATION

Art. 10AWEST VIRGINIA OFFICE OF TAX APPEALS

This text of West Virginia § 11-10A-18 (Finality of decision by the office of tax appeals; amount due payable; prompt refunds) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-10A-18 (2026).

Text

Unless an appeal from the decision of the office of tax appeals is taken pursuant to section nineteen of this article, within sixty days after service of notice of the decision, the office of tax appeals's decision shall become final and conclusive and not subject to either administrative or judicial review. The amount, if any, owed by the taxpayer shall be due and payable to the Tax Commissioner on the day following the date upon which the decision became final. The amount of overpayment by the taxpayer, if any, shall be promptly refunded or credited to the taxpayer.

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Unless an appeal from the decision of the office of tax appeals is taken pursuant to section nineteen of this article, within sixty days after service of notice of the decision, the office of tax appeals's decision shall become final and conclusive and not subject to either administrative or judicial review. The amount, if any, owed by the taxpayer shall be due and payable to the Tax Commissioner on the day following the date upon which the decision became final. The amount of overpayment by the taxpayer, if any, shall be promptly refunded or credited to the taxpayer.