Refunds and credits.

Charleston, W. Va., City Code § 110-33

in effect

Sec. 110-33. - Refunds and credits. (a) Any taxpayer claiming to have overpaid any tax, interest or penalty imposed by this article shall file his claim with the city collector, with a copy to the city attorney, within three years after the due date of the return in respect of which the tax was imposed and not thereafter. Notwithstanding such period of limitation, the taxpayer may file a claim for refund within 90 days after a final determination by the state tax department of an overpayment in the taxpayers state business and occupation tax liability. (b) If, on such petition and the proofs filed in support thereof, the city collector shall be of the opinion that the tax, interest or penalty, or any part thereof, was overpaid, the city collector shall refund the same to the taxpayer. If the city collector shall be in doubt as to whether or not there exists an overpayment, the city collector shall consult with the finance director and city attorney to make a determination. If the city collector is of the opinion that there exists no overpayment of tax, interest or penalty, or any part thereof, the city collector shall notify the taxpayer. (c) Taxpayer's failure to abide by express procedures contained in this section precludes taxpayer's claim for refund or credit. (Bill No. 6799, § 6-137, 1-22-2002; Bill No. 7834, 10-7-2019)

Source: City of Charleston, West Virginia, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wv/charleston/codes/code_of_ordinances?nodeId=PTIICOOR_CH110TA_ARTIIBUOCTA_DIV1GE_S110-33RECRFetched: 11/7/2026