A taxpayer shall be liable for interest on any unpaid final assessment or penalty or portion thereof: Provided, That interest may not be charged on interest. Interest shall be calculated using the annual rates which are established by the Tax Commissioner pursuant to section seventeen-a of article ten, chapter eleven of this code and shall accrue daily.
Structure West Virginia Code
Article 43. Insurance Tax Procedures Act
§33-43-4. Powers of the Commissioner
§33-43-4a. Agreements and Compromises
§33-43-5. Limitation on Actions
§33-43-9. Hearing and Appeal; Judicial Review
§33-43-10. Refunds and Credits
§33-43-12. Allocation of Payments
§33-43-13. Overpayments and Underpayments
§33-43-14. Retroactive Monetary Relief for Unconstitutional Taxes