In the event that a business of a person subject to the tax imposed by this article shall be operated in connection with a receivership or insolvency proceeding, the court under whose direction such business is operated or was caused to be operated shall, by entry of a proper order in the cause, make provisions for the regular payment of such taxes as the same become due.
W. Va. Code § 11-14-25
Receivership or insolvency proceeding
Known as the Gasoline and Special Fuel Excise Tax Act
The act spans §§ 11-14-1 to 11-14-9 (36 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.