West Virginia Code 11-15B-29 – Customer refund procedure
(a) General. -– The customer refund procedures set forth in this section apply when a purchaser seeks a return of over-collected sales or use taxes from the seller.
Terms Used In West Virginia Code 11-15B-29
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- including: when used in a definition contained in this article is not considered to exclude other things otherwise within the meaning of the term being defined. See West Virginia Code 11-15B-2
- Purchaser: means a person to whom a sale of personal property is made or to whom a service is furnished. See West Virginia Code 11-15B-2
- Seller: means any person making sales, leases or rentals of personal property or services. See West Virginia Code 11-15B-2
- State: means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. See West Virginia Code 11-15B-2
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
- Tax: includes all taxes levied under articles fifteen and fifteen-a of this chapter and additions to tax, interest and penalties levied under article ten of this chapter. See West Virginia Code 11-15B-2
(b) Applicability. -– These customer refund procedures provide the first course of remedy available to purchasers seeking a return of over-collected sales or use taxes from the seller. A cause of action against the seller for the over-collected sales or use taxes does not accrue until a purchaser has provided written notice to a seller and the seller has had sixty days to respond. The notice to the seller must contain the information necessary to determine the validity of the request.
(c) Presumption of reasonable business practice. -– In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller is presumed to have a reasonable business practice, if in the collection of the sales or use taxes, the seller:
(1) Uses either a certified service provider or a certified automated system, including a proprietary system, that is certified by the state; and
(2) Has remitted to the state all taxes collected less any allowable deductions, credits, or collection allowances.
(d) Statute of limitations. -– Nothing in this section shall operate to extend any person's time to seek from the Tax Commissioner a refund of sales or use taxes collected or remitted by a seller in error.