W. Va. Code R. § 110-22-7

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

Section 110-22-7 - Refunds And Credits

7.1. Credit to Clerk for Lost, Destroyed, or Mutilated Stamps. -- The Commissioner will credit the account of the county clerk for stamps issued; for mutilated, but identifiable, stamps, or stamps lost or destroyed by fire or flood, when the clerk makes and forwards to the Commissioner, an affidavit setting forth information in detail, to the satisfaction of the Commissioner, regarding the loss or destruction by fire, flood, or otherwise. In the case of mutilated stamps, the affidavit shall set forth the circumstances of the mutilation in detail - the number and denominations involved, and the fact that the mutilated stamps are being returned to the Tax Commissioner. Such affidavits and mutilated stamps shall be returned to the Tax Commissioner, who will maintain a file of such mutilated stamps and affidavits in order that proper credit and consideration be given the clerks in subsequent audits by the Office of the Chief Inspector.

7.2. Refunds by County Clerk or State Auditor.

7.2.1. Any person who may have been required to pay the Property Transfer Tax because of any mistake of law or fact, or because the tax was improperly collected, may apply for a refund thereof either to the county clerk receiving such payment, or to the State Auditor for the state excise tax portion of the Property Transfer Tax and to the county clerk who had received such payment for the county excise tax portion of the Property Transfer Tax.

7.2.2. If the erroneous payment is discovered within the calendar year that the tax was paid, the petition for refund shall be filed with the county clerk where the tax was paid.

7.2.3. If the erroneous payment was made in a calendar year preceding its discovery, then the petition for refund should be filed with the State Auditor for the state excise tax portion and to the county clerk where the payment was made for the county excise tax portion.

7.2.4. The following instruments should be filed with all applications for refund:

7.2.4.1. A "Petition for Refund," making a full detailed disclosure of the factual situation, claims for refund, the statutory authority, prayer for refund, and be properly attested to by a Notary Public.

7.2.4.2. A "Declaration of Consideration or Value" signed by the grantor and attested to by a Notary Public, incorporating by reference either the cancelled documentary stamps, or photostatic copies thereof.

7.2.4.3. Relevant information or written instruments may be attached to the petition, such as cancelled checks, deeds of trust, charters or by-laws of voluntary charitable or educational associations and like nonprofit corporations having the same, or similar purposes, etc.

7.2.4.4. If the application for refund is being filed with the State Auditor, Capitol Building, Charleston, West Virginia, there must also be filed an affidavit signed by the county clerk and attested to by Notary Public, warranting the county clerk collected the amount of money prayed for in the petition which has been paid to the State Auditor and vouching for the authenticity of the documentary stamps attached to the "Declaration of Consideration or Value."

W. Va. Code R. § 110-22-7