West Virginia § 11-22-10 - 11-22-10. Erroneous collections; refund.

Full text of West Virginia West Virginia Code § 11-22-10 — 11-22-10. Erroneous collections; refund., with citation guidance and answers to common questions.

§ 11-22-10. 11-22-10. Erroneous collections; refund.

Any person who may have been required to pay the state tax provided for in this article because of any mistake of law or fact or because the tax herein provided for was improperly collected may apply for a refund thereof either to the county clerk receiving such payment, or to the State Auditor.

Any person who may have been required to pay the county tax provided for in this article because of any mistake of law or fact or because the tax herein provided for was improperly collected may apply for a refund thereof to the county clerk receiving such payment.

Source: official West Virginia text · Last verified 2026-08-27

Frequently Asked Questions About West Virginia § 11-22-10

What does West Virginia Code § 11-22-10 cover?

Section 11-22-10 ("11-22-10. Erroneous collections; refund.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite West Virginia § 11-22-10?

A common citation format is "West Virginia Code § 11-22-10" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of West Virginia law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.

How does West Virginia § 11-22-10 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.