The commissioner has exclusive authority to bring or join suit in a court of competent jurisdiction, or pursue any other action allowed by law, to obtain the payment of taxes and related charges: Provided, That the commissioner must so act within ten years following the date upon which the assessment or order establishing the taxpayer's liability becomes final.
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