Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 14C: MOTOR FUEL EXCISE TAX/§ 11-14C-32
West Virginia Statutes

§ 11-14C-32 — Payment of refund

West Virginia § 11-14C-32
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 14CMOTOR FUEL EXCISE TAX

This text of West Virginia § 11-14C-32 (Payment of refund) 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 § 11-14C-32 (2026).

Text

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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Legislative History

2003 Reg. Sess., SB496

Nearby Sections

15
§ 11-1-1
Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
§ 11-1-1a
Provision of legal services
§ 11-1-1b
Training of employees
§ 11-1-2
General duties and powers of commissioner; appraisers
§ 11-1-2a
Refund of taxes erroneously collected
§ 11-1-2b
Housing index requirements
§ 11-1-3
Aiding board of public works, Auditor and treasurer
§ 11-1-4
Biennial report of commissioner; fiscal officers to furnish information
§ 11-1-4a
Powers of Tax Commissioner as to tax and revenue statistics
§ 11-1-5
Misconduct or negligence of officers
§ 11-1-6
Forms and instructions for assessors
§ 11-1-7
Assistance to commissioner by prosecuting attorney
§ 11-1-8
Repealed. Acts, 2010 Reg. Sess., Ch. 32
§ 11-1-9
Holders of short-term permits and licenses to sell; rulemaking
§ 11-10-1
Legislative findings
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Bluebook (online)
West Virginia § 11-14C-32, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-14C-32.