WVC 33 - 43 - 5
§33-43-5. Limitation on actions.
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:
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.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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