The Tax Commissioner shall refund, or credit on a subsequent return, any tax which has been erroneously or illegally collected. In the event that a licensee, while the owner of wine on which the tax imposed by this article has been paid, loses such wine through fire or casualty, other than breakage occurring on the premises of the licensee because such wine has been declared by the commissioner to be unfit for sale and the amount of tax paid exceeds $50, the Tax Commissioner shall refund the tax paid. The commissioner shall promulgate regulations establishing the procedure and nature of proof required in case of any claim for refund or credit.
Structure West Virginia Code
Chapter 60. State Control of Alcoholic Liquors
§60-8-1. Construction and Application of Article
§60-8-3. Licenses; Fees; General Restrictions
§60-8-5. Refund or Credit of Taxes
§60-8-6a. Direct Shipper's License
§60-8-6b. Deliveries by Licensed Wine Specialty Shop
§60-8-16. Application for License
§60-8-17. License Issuance or Refusal; Terms of License
§60-8-19. To Whom Licensed Manufacturer May Sell
§60-8-20. Unlawful Acts Generally
§60-8-20a. Unlawful Acts by Persons
§60-8-21. Sale in Sealed, Labeled Packages Required
§60-8-22. Sales on Credit Prohibited; Exception
§60-8-23. Duties and Powers of Commissioner; Rules
§60-8-24. Disposition of Revenue
§60-8-25. Criminal Penalties; Public Nuisances
§60-8-27. Local Option Elections
§60-8-28. Wine Brand Licensing and Registration and Review of Wine Labels
§60-8-29. Affidavit of Compliance Required of Distributors and Suppliers
§60-8-30. Exclusive Franchise Agreements Prohibited
§60-8-32. Where Wine May Be Sold at Retail
§60-8-32a. Where Wine May Be Sold and Consumed for On-Premises Consumption
§60-8-33. Certain Prohibitions Not Applicable