West Virginia § 48-18-118a Obtaining refunds of overpaid support from state income tax refunds

West Virginia Statutes

§ 48-18-118a — Obtaining refunds of overpaid support from state income tax refunds

West Virginia § 48-18-118a

Ch. 48DOMESTIC RELATIONS

Art. 18BUREAU FOR CHILD SUPPORT ENFORCEMENT

This text of West Virginia § 48-18-118a (Obtaining refunds of overpaid support from state income tax 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 § 48-18-118a (2026).

Text

(a)Definitions.

(1)"Obligee" means the same as that term is defined in section two hundred thirty-four, article one of this chapter.

(2)"Obligor" means the same as that term is defined in section two hundred thirty-five, article one of this chapter.

(3)"Overpaid support" means the same as that term is defined in section two hundred thirty-five, article one of this chapter.

(b)The Tax Commissioner shall cooperate with the Commissioner of the Bureau for Child Support Enforcement in establishing and implementing procedures for the collection of overpaid child support from state income tax refunds that are payable to obligees. The Tax Commissioner shall collect the refunds and send the amounts to the Bureau for Child Support Enforcement for distribution to obligors who made the overpa

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(a) Definitions.

(1) "Obligee" means the same as that term is defined in section two hundred thirty-four, article one of this chapter.

(2) "Obligor" means the same as that term is defined in section two hundred thirty-five, article one of this chapter.

(3) "Overpaid support" means the same as that term is defined in section two hundred thirty-five, article one of this chapter.

(b) The Tax Commissioner shall cooperate with the Commissioner of the Bureau for Child Support Enforcement in establishing and implementing procedures for the collection of overpaid child support from state income tax refunds that are payable to obligees. The Tax Commissioner shall collect the refunds and send the amounts to the Bureau for Child Support Enforcement for distribution to obligors who made the overpayment.