West Virginia Code
Article 10. West Virginia Tax Procedure and Administration Act
§11-10-5v. Disclosure of Tax Information to the Treasurer for Return, Recovery and Disposition of Unclaimed and Abandoned Property

(a) Notwithstanding any provision of this code to the contrary, if the information resides in Tax Division databases, the Tax Commissioner shall disclose to the state Treasurer the name, last known address and social security number, or federal employer identification number, as applicable, of persons or businesses, including joint or combined filers, to which tax refund checks have been issued by this state, which checks have gone unclaimed or uncashed for a period of more than six months after the issuance date of the check. Notwithstanding any provision of this code to the contrary, if the information is included in a Tax Division database, the Tax Commissioner shall disclose to the state Treasurer the date, check number, warrant number, transaction identification number, invoice number, and amount of any such unclaimed or uncashed refund check, and the Tax Commissioner's confirmation or denial of confirmation, as applicable, that the tax refund is currently due and payable to the payee or payees to whom the unclaimed or uncashed check was originally issued.
(b) Disclosure of this information shall begin as soon as practicable after the effective date of this section on such schedule and under such arrangements as the treasurer and the Tax Commissioner may agree. Information so disclosed shall be used by the treasurer only for the purpose of administering and implementing the return, recovery and disposition of abandoned or unclaimed property in accordance with the provisions of article eight, chapter thirty-six of this code.
(c) The treasurer as administrator for unclaimed property shall treat information obtained in accordance with this section as records of abandoned property in accordance with article eight, chapter thirty-six of this code, and shall use the information to facilitate locating owners of unclaimed tax refunds. Notwithstanding any provision of this code to the contrary, the treasurer may disclose any or all of the information to an owner, his or her personal representative, next of kin, attorney at law or a person entitled to inherit from the owner.
(d) Of the information received by the treasurer under this section, only the name, city and state of the last known address of the payee or payees to whom the unclaimed or uncashed check was originally issued may be published by the treasurer, and only for the purpose of returning, recovering or disposing of unclaimed tax refunds. Tax information disclosed pursuant to this section to the treasurer shall remain confidential as provided by section five-d of this article, except to the extent disclosure is allowed under this section. The provisions of this section may not be construed to preclude or limit disclosure of tax information authorized by other provisions of this code.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

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

§11-10-4. Definitions

§11-10-5. General Power; Regulations and Forms

§11-10-5a. Investigations

§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

§11-10-5dd. Disclosure of Certain Tax Information Pursuant to Written Agreements With State Agencies Purchasing or Leasing Goods or Services or the Enterprise Resource Planning Board to Facilitate Purchasing; and the State Auditor

§11-10-5e. Service of Notice

§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

§11-10-5i. Enforcement Powers

§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

§11-10-5v. Disclosure of Tax Information to the Treasurer for Return, Recovery and Disposition of Unclaimed and Abandoned Property

§11-10-5w. Confidentiality and Disclosure of Information Set Forth in the Oil and Gas Combined Reporting Form Specified in Subsection (D), Section Three-A, Article Thirteen-a of This Chapter to County Assessors, the Department of Environmental Protec...

§11-10-5x. Waiver of Derivative Tax, Interest and Penalty Imposed on Board Members or Directors of Charitable and Tax Exempt Organizations Imposed on Innocent Governing Board Resulting From Defaults or Delinquencies of the Organization

§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

§11-10-7. Assessment

§11-10-7a. Abatement

§11-10-7b. Abatement of Interest Attributable to Errors and by Tax Division

§11-10-7c. Abatement of Any Penalty or Addition to Tax Attributable to Written Advice by Tax Commissioner

§11-10-7d. Combining Assessments

§11-10-8. Notice of Assessment; Petition for Reassessment or Payment of Assessment Within Sixty Days; Finality of Assessment; Payment of Final Assessment; Effective Date

§11-10-9. Hearing Procedure

§11-10-9a. Small Claims Procedure; Disputes Involving $10,000 or Less

§11-10-10. Appeals

§11-10-10a. Commissioner Allowed to Acquiesce or Not Acquiesce in Decisions of Office of Tax Appeals or Circuit Court

§11-10-11. Collection of Tax

§11-10-11a. Administration of Special District Excise Tax; Commission Authorized

§11-10-11b. Fund Creation; Authorization for Expenditure

§11-10-11c. State Administration of Local Sales and Use Taxes and Excise Taxes; Jurisdiction and Standing Before the Office of Tax Appeals; Rule-Making Authority

§11-10-12. Liens, Release; Subordination; Foreclosure; Withdrawal

§11-10-13. Levy and Distraint

§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

§11-10-13f. Certificate of Sale; Deed to Real Property; Notice and Access to Recover Personal Property; Abandonment and Removal of Personal Property

§11-10-13g. Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property

§11-10-13h. Records of Sale

§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

§11-10-17. Interest

§11-10-17a. Determination of Rate of Interest

§11-10-18. Additions to Tax

§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

§11-10-19. Penalties

§11-10-19a. Failure to File Correct Information Returns

§11-10-20. Effective Date; Transition Rules

§11-10-21. Severability

§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

§11-10-26. Adjustment for Correction of Erroneous Distribution of Funds, Limitation Period, Immunity of Agencies, Subdivisions, and Instrumentalities of This State

§11-10-27. Administrative Fees