WEST VIRGINIA CODE
WVC 11 - 14 C- 32
§11-14C-32. Payment of refund.
Whenever it appears to the satisfaction of the commissioner
that any person is entitled to a refund for taxes paid pursuant to
section five of this article, the commissioner shall forthwith
certify the amount of the refund.
Note: WV Code updated with legislation passed through the 2012 1st Special Session