W. Va. Code R. § 110-10L-4

Current through Register Vol. XLI, No. 49, December 6, 2024

Section 110-10L-4 - Method for Claiming Refunds of Tax, Credit Against Other Taxes

4.1. No refund shall be due and no credit is allowed unless the taxpayer or assignee has timely filed a claim for a refund or a credit with the Commissioner in accordance with W.Va. § 11-10-14 and this rule in such form and in such manner as the Commissioner requires.

4.1.a. Any person against whom an assessment or administrative decision has become final is not entitled to file a claim for a refund or credit of those same taxes addressed in such assessment or administrative decision.

4.2. Any claim for a refund, or a credit, must be filed within the time limits specified in W. Va. Code § 11-10-1, et seq.

4.2.a. Any claim for a refund or a credit not timely filed does not constitute a moral obligation of the State of West Virginia for payment.

4.3. Filing Claim for Refund. - Any person who has over paid any of the taxes imposed by the laws of this State may file a claim for refund of the applicable tax on such form and in such manner as the Commissioner may require and in accordance with W.Va. § 11-10-14 and this rule.

4.4. Filing Claim for Credit - In lieu of filing a claim for a refund of the applicable tax, the taxpayer may, at his or her option and within the time limits specified in W.Va. Code §11-10-1, et seq., file a claim for credit on such form and in such manner as the Commissioner may require and credit the amount of the overpayments against certain payment of other taxes due in accordance with W.Va. Code § 11-10-14 and this rule.

4.4.a. This procedure may not be utilized unless the taxpayer has filed a properly completed claim for credit with the Commissioner.

4.4.a.1. A claim for credit is required each time a taxpayer seeks to utilize this procedure.

4.4.a.1.A. Any credit may be disallowed as a result of Department audits of the taxpayer's records.

4.5. A return signed by a taxpayer which shows on its face that an overpayment of the tax imposed by W. Va. Code § 11-21-1, et seq., § 11-23-1, et seq. or § 11-24-1, et seq. was made constitutes a claim for a refund or a credit.

4.6. The Commissioner and the taxpayer may enter into a written agreement to extend the period within which the taxpayer may file a claim for a refund or a credit. The period of extension shall not exceed two years. The two year period of extension may be extended by additional periods not in excess of two years each by written agreement prior to the expiration of the extension period.

W. Va. Code R. § 110-10L-4