West Virginia § 11-15-18a Receivership; bankruptcy; priority of tax

West Virginia Statutes

§ 11-15-18a — Receivership; bankruptcy; priority of tax

West Virginia § 11-15-18a

Ch. 11TAXATION

Art. 15CONSUMERS SALES AND SERVICE TAX

This text of West Virginia § 11-15-18a (Receivership; bankruptcy; priority of tax) 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 § 11-15-18a (2026).

Text

All taxes due and unpaid under this article shall be paid from the first money available for distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the estate of any person or entity, subject to §38-10C-1et seq.of this code and subject to the priority of taxes and debts due the United States which under federal law are given priority over the debts and liens created by this article.

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All taxes due and unpaid under this article shall be paid from the first money available for distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the estate of any person or entity, subject to §38-10C-1et seq.of this code and subject to the priority of taxes and debts due the United States which under federal law are given priority over the debts and liens created by this article.