WVC 60 - 8 - 5
§60-8-5. Refund or credit of taxes.
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 fifty dollars, 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.
Note: WV Code updated with legislation passed through the 2012 1st Special Session