WVC 33 - 43 - 11
A taxpayer shall be liable for interest on any unpaid final
assessment or penalty or portion thereof: Provided,
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.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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