West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-22 - Property Transfer Tax › Section 110-22-7 - Refunds And Credits

Current through Register Vol. XLI, No. 28, July 12, 2024
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."