(a) Offsetting lottery prizes against tax liabilities. – Upon notification by the State Tax Department that a person who is entitled to all or part of a lottery prize is delinquent in the payment of any of the taxes administered under chapter eleven, article ten of this code, the Lottery Director shall forward to the State Tax Department the prize or portion thereof to be distributed directly from the State Lottery Office, and such amount shall be applied to pay the tax liabilities of the prize winner: Provided, That such distribution shall be subject to the limitations on collection provided in section sixteen of this article.
(b) Administration. - (1) The Tax Commissioner shall enter into a written agreement with the Lottery Director for the purpose of establishing a procedure for the collection of prizes as set forth in subsection (a) of this section. The director shall include in the agreement a method by which Lottery Director will provide the names of lottery winners as expeditiously as possible.
(2) Notwithstanding any provision in this code to the contrary, the Tax Commissioner may disclose tax information to the Lottery Director for the purpose of administering the collection procedure authorized in subsection (a) of this section, and the Tax Commissioner and Lottery Director may enter into a written agreement allowing and providing for the disclosure of tax information for the purpose of administering the collection procedure authorized in subsection (a) of this section.
(c) Effective date. - The provisions of this section shall apply to all tax years beginning after December 31, 2013.
Structure West Virginia Code
Article 10. West Virginia Tax Procedure and Administration Act
§11-10-1. Legislative Findings
§11-10-2. Short Title; Arrangement and Classification
§11-10-3. Application of This Article
§11-10-5. General Power; Regulations and Forms
§11-10-5aa. Confidentiality of Information Obtained During Telecommunications Tax Study
§11-10-5b. Subpoena and Subpoena Duces Tecum
§11-10-5bb. Applying Lottery Prizes to Tax Liabilities
§11-10-5c. Returns by Tax Commissioner
§11-10-5cc. Disclosure of Certain Tax Information to Commissioner of Highways
§11-10-5d. Confidentiality and Disclosure of Returns and Return Information
§11-10-5ee. Limitations on Claiming Credits and Rebates; Rulemaking
§11-10-5f. Timely Filing and Paying
§11-10-5g. Time for Performance of Acts Where Last Day Falls on Saturday, Sunday or Legal Holiday
§11-10-5h. Enforcement Proceedings
§11-10-5j. Liability for Taxes Withheld or Collected
§11-10-5k. Fractional Parts of a Cent
§11-10-5l. Payment of Estimated Tax
§11-10-5m. Overpayment of Installments
§11-10-5n. Payment by Commercially Acceptable Means
§11-10-5o. Notice of Fiduciary Relationship
§11-10-5p. Effective Date of Amendments
§11-10-5q. Settlement Agreements and Compromises
§11-10-5r. Technical Assistance Advisories
§11-10-5s. Disclosure of Certain Taxpayer Information
§11-10-5t. Payment by Electronic Fund Transfers
§11-10-5u. Disclosure of Persons Making Retail Sales of Tobacco Products
§11-10-5y. Disclosure of Return Information to Consolidated Public Retirement Board
§11-10-5z. Electronic Filing for Certain Persons
§11-10-6. Mathematical or Clerical Errors; Collection of Balance Due on Return Without Remittance
§11-10-7b. Abatement of Interest Attributable to Errors and by Tax Division
§11-10-7d. Combining Assessments
§11-10-9a. Small Claims Procedure; Disputes Involving $10,000 or Less
§11-10-11a. Administration of Special District Excise Tax; Commission Authorized
§11-10-11b. Fund Creation; Authorization for Expenditure
§11-10-12. Liens, Release; Subordination; Foreclosure; Withdrawal
§11-10-13a. Property Exempt From Levy
§11-10-13b. Surrender of Property Subject to Levy
§11-10-13c. Sale of Seized Property
§11-10-13d. Sale of Perishable Goods
§11-10-13e. Redemption of Property
§11-10-13g. Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property
§11-10-13i. Expense of Levy and Sale
§11-10-13j. Application of Proceeds of Levy
§11-10-13k. Authority to Release Levy and Return Property
§11-10-14. Overpayments; Credits; Refunds and Limitations
§11-10-14a. Tax Refund Check-Off Programs
§11-10-14b. Monetary Remedies for Overpayments Due to Unconstitutionality
§11-10-14c. Prompt Payment of Refunds of Personal Income Taxes
§11-10-14d. Prompt Payment of Refunds of Corporation Net Income Taxes
§11-10-15. Limitations on Assessment
§11-10-16. Limitations on Collection
§11-10-17a. Determination of Rate of Interest
§11-10-18a. Additions to Tax for Failure to Pay Estimated Income or Business Franchise Tax
§11-10-18b. Additions to Tax for Failure to Pay Any Other Estimated Tax
§11-10-18c. Failure to File Partnership Return or Report
§11-10-19a. Failure to File Correct Information Returns
§11-10-20. Effective Date; Transition Rules
§11-10-22. Information Returns and Due Date Thereof
§11-10-23. Alternative Dispute Resolution of Tax Disputes
§11-10-24. Commissioner to Review Taxpayer Problem Resolution Procedures; Report to Legislature
§11-10-25. Taxpayer Must Show Tax Exemption Applies; Presumption