{"data":{"id":"us-wv/w.-va.-code-33-43-11","jurisdiction":"us-wv","citation":"W. Va. Code § 33-43-11","heading":"Interest.","body":"A taxpayer shall be liable for interest on any unpaid final assessment or penalty or portion thereof: Provided, That interest may not be charged on interest. Interest shall be calculated using the annual rates which are established by the Tax Commissioner pursuant to section seventeen-a of article ten, chapter eleven of this code and shall accrue daily.","path":["CHAPTER 33. INSURANCE.","ARTICLE 43. INSURANCE TAX PROCEDURES ACT."],"source_url":"https://code.wvlegislature.gov/33-43-11/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:28:52Z","sha256":"f953b4bdd5f6454583013001bdcb6dfe48f2e57215a520c431594b84d481d9d8","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-33-43-10","next":"us-wv/w.-va.-code-33-43-12"},"notice":"GroundRules: Original legal text. Not legal advice."}