The tax herein imposed shall be fully paid, and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon which the sale is made, and the sheriff, commissioner, or other officer, conducting said sale, shall pay the tax herein imposed out of the first moneys paid to him in connection therewith.
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