W. Va. Code R. § 110-12D-12

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-12D-12 - Delinquent Taxpayer Pursuing Bankruptcy or Otherwise Out of Business

12.1. Out of business. -- A delinquent taxpayer that has ceased doing business prior to its personal property taxes becoming delinquent may not be subject to actions authorized by this rule. If the Taxpayer applies for a new business registration certificate under his or her name, or under a different business name, but the business activity and business assets are those used in the previous business, the Tax Commissioner may not issue a business registration certificate for the new business until the delinquent personal property taxes from the previous business have been paid or exonerated as provided in this rule.

12.2. Bankruptcy. - If a person who owes delinquent personal property taxes has filed for protection of the United States Bankruptcy Court:

12.2.1. The sheriff, as ex officio treasurer of the county, and charged with collection of ad valorem property taxes assessed against personal property in the county, should file with the bankruptcy court in which the petition for bankruptcy was filed a proof of claim for the delinquent personal property taxes as well as for real and personal property taxes for the current property tax year, in an effort to collect the property taxes from a bankrupt estate; and

12.2.2. Prior to filing the list with the Tax Commissioner, as required by subsections 11.3 or 11.4 of this rule, the sheriff shall determine whether or not the sheriff's office has received official notification that a person has sought the protection of the United States Bankruptcy Court. Any person determined to be in bankruptcy shall not be included on the list of delinquent taxpayers reported to the Tax Commissioner pursuant to this rule.

W. Va. Code R. § 110-12D-12