(a) The provisions of this article applies to all taxes, surcharges, assessments, penalties and fees, however denominated, which are remitted to the commissioner.
(b) This article supersedes any provisions in this code which concern the matters addressed in this article, but only to the extent that those other provisions are inconsistent with this article.
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