West Virginia Statutes

§ 33-43-5 — Limitation on actions

West Virginia § 33-43-5
JurisdictionWest Virginia
Ch. 33 INSURANCE
Art. 43INSURANCE TAX PROCEDURES ACT

This text of West Virginia § 33-43-5 (Limitation on actions) 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 § 33-43-5 (2026).

Text

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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Bluebook (online)
West Virginia § 33-43-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/33/33-43-5.