Any person who may have been required to pay the state tax provided for in this article because of any mistake of law or fact or because the tax herein provided for was improperly collected may apply for a refund thereof either to the county clerk receiving such payment, or to the State Auditor.
Any person who may have been required to pay the county tax provided for in this article because of any mistake of law or fact or because the tax herein provided for was improperly collected may apply for a refund thereof to the county clerk receiving such payment.
Structure West Virginia Code
Article 22. Excise Tax on Privilege of Transferring Real Property
§11-22-2. Rate of Tax; When and by Whom Payable; Additional County Tax
§11-22-3. Payment From Proceeds of Judicial Sale
§11-22-4. Documentary Stamps; Affixing; Cancellation; Declaration of Value
§11-22-5. Commissioner to Provide for Sale of Stamps; Rules and Regulations
§11-22-7. Failure to Affix Stamps
§11-22-8. Penalty for Recording Without Documentary Stamp; Effect