{"data":{"id":"us-wv/w.-va.-code-11-14c-32","jurisdiction":"us-wv","citation":"W. Va. Code § 11-14C-32","heading":"Payment of refund.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 14C. MOTOR FUEL EXCISE TAX."],"source_url":"https://code.wvlegislature.gov/11-14C-32/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:53Z","sha256":"a0fd14ddb4bd58981c65f870253e3718665abf06f282bdaad1e1cc8364da4cf8","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-14c-31","next":"us-wv/w.-va.-code-11-14c-33"},"notice":"GroundRules: Original legal text. Not legal advice."}