West Virginia § 60-8-5 - 60-8-5. Refund or credit of taxes.
Full text of West Virginia West Virginia Code § 60-8-5 — 60-8-5. Refund or credit of taxes., with citation guidance and answers to common questions.
§ 60-8-5. 60-8-5. Refund or credit of taxes.
The Tax Commissioner shall refund, or credit on a subsequent return, any tax which has been erroneously or illegally collected. In the event that a licensee, while the owner of wine on which the tax imposed by this article has been paid, loses such wine through fire or casualty, other than breakage occurring on the premises of the licensee because such wine has been declared by the commissioner to be unfit for sale and the amount of tax paid exceeds $50, the Tax Commissioner shall refund the tax paid. The commissioner shall promulgate regulations establishing the procedure and nature of proof required in case of any claim for refund or credit.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 60-8-5
What does West Virginia Code § 60-8-5 cover?
Section 60-8-5 ("60-8-5. Refund or credit of taxes.") 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 § 60-8-5?
A common citation format is "West Virginia Code § 60-8-5" (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 § 60-8-5 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.