{"data":{"id":"us-wv/w.-va.-code-11-22-10","jurisdiction":"us-wv","citation":"W. Va. Code § 11-22-10","heading":"Erroneous collections; refund.","body":"Any person who may have been required to pay the state tax provided for in this article because of any mistake of law or fact or because the tax herein provided for was improperly collected may apply for a refund thereof either to the county clerk receiving such payment, or to the State Auditor.\nAny person who may have been required to pay the county tax provided for in this article because of any mistake of law or fact or because the tax herein provided for was improperly collected may apply for a refund thereof to the county clerk receiving such payment.","path":["CHAPTER 11. TAXATION.","ARTICLE 22. EXCISE TAX ON PRIVILEGE OF TRANSFERRING REAL PROPERTY."],"source_url":"https://code.wvlegislature.gov/11-22-10/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:03Z","sha256":"3e094a84aa5b5d821541f95cbfe58943dcffdcfd6e4e41da44ba1abce2a4ed65","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-22-9","next":"us-wv/w.-va.-code-11-23-1"},"notice":"GroundRules: Original legal text. Not legal advice."}