Whenever it appears to the satisfaction of the commissioner that any person is entitled to a refund for taxes paid pursuant to section five of this article, the commissioner shall forthwith certify the amount of the refund.
W. Va. Code § 11-14C-32
Payment of refund
Known as the West Virginia Motor Fuels Excise Tax Act
The act spans §§ 11-14C-1 to 11-14C-9a (50 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.