West Virginia Code
Chapter 33. Insurance
Article 43. Insurance Tax Procedures Act

§33-43-1. Short Title - This article shall be known and may be referred to...

§33-43-2. Application - (a) The provisions of this article applies to all taxes,...

§33-43-3. Definitions - For the purposes of this article and where not otherwise...

§33-43-4. Powers of the Commissioner - (a) All powers granted to the commissioner by this article...

§33-43-4a. Agreements and Compromises - (a) Prior to commencing any civil action, the commissioner may...

§33-43-5. Limitation on Actions - The commissioner has exclusive authority to bring or join suit...

§33-43-6. Returns - (a) Any person who is subject to a tax in...

§33-43-7. Penalties - (a) If any taxpayer fails to file a return by...

§33-43-8. Assessments - (a) The commissioner may issue assessments for tax liabilities and...

§33-43-9. Hearing and Appeal; Judicial Review - (a) Within sixty days of the issuance of an assessment...

§33-43-10. Refunds and Credits - (a) This section is the sole method of receiving a...

§33-43-11. Interest - A taxpayer shall be liable for interest on any unpaid...

§33-43-12. Allocation of Payments - (a) Payments made by a taxpayer, other than installment payments...

§33-43-13. Overpayments and Underpayments - (a) Upon discovering that a taxpayer has made payments in...

§33-43-14. Retroactive Monetary Relief for Unconstitutional Taxes - (a) The remedies provided by this article are exclusive and...

§33-43-15. Taxes Collected on Behalf of the Commissioner - When a person is required to collect a tax or...