No injunction shall be awarded by any court or judge to restrain the collection of the taxes, or any part of them, so assessed upon the property of such owner or operator, except upon the ground that the assessment thereof was in violation of the Constitution of the United States, or of this state; or that the same were fraudulently assessed, or that there was a mistake made in the amount of taxes properly chargeable on the property of such owner or operator; and in the latter case no such injunction shall be awarded unless application be first made to the interstate commerce appeals board to correct the mistake claimed, and such board shall refuse to do so, which fact shall be stated in the bill, nor unless the complainant pay into the treasury of the state all taxes appearing by the bill of complaint to be owing.
Structure West Virginia Code
§11-6G-2. Disclosure of Required Information to the Tax Commissioner
§11-6G-3. Interstate Motor Vehicle Business; Calculation of Tax
§11-6G-3a. Reduced Fees for Portion of Year
§11-6G-3b. Reduced Fees for Transfer of Vehicles
§11-6G-4. Form and Manner of Making Disclosure; Failure to Make Disclosure; Criminal Penalty
§11-6G-6. Failure to Give Information Required by Motor Vehicles Commissioner; Criminal Penalty
§11-6G-7. Adjustment of Valuation by Interstate Commerce Appeals Board
§11-6G-8. Appeal From Valuation by Board
§11-6G-9. Certification of Levies to Auditor
§11-6G-11. Injunction to Restrain Collection of Tax
§11-6G-12. Payment of Assessment by Owner or Operator
§11-6G-13. No Release of Taxes Assessed Against Such Corporations
§11-6G-14. Accounting for Levies Against Interstate Commercial Motor Vehicle Corporations
§11-6G-16. Lien of Taxes; Notice; Collection by Suit
§11-6G-17. Operating Fund for Interstate Commerce Disclosure Division in Auditor's Office