West Virginia Statutes

§ 33-43-5 — Limitation on actions

West Virginia·Ch. 33  INSURANCE·Art. 43 INSURANCE TAX PROCEDURES ACT
The commissioner has exclusive authority to bring or join suit in a court of competent jurisdiction, or pursue any other action allowed by law, to obtain the payment of taxes and related charges: Provided, That the commissioner must so act within ten years following the date upon which the assessment or order establishing the taxpayer's liability becomes final.

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Legislative History

2001 Reg. Sess., HB3009; 1998 Reg. Sess., SB25

Nearby Sections

15
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