The association shall be exempt from payment of all fees and all taxes levied by this state or any of its subdivisions except taxes levied on real or personal property.
W. Va. Code § 33-26-15
Tax exemption
Known as the West Virginia Insurance Guaranty Association Act
The act spans §§ 33–33 (19 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.