{"data":{"id":"us-wv/w.-va.-code-33-43-5","jurisdiction":"us-wv","citation":"W. Va. Code § 33-43-5","heading":"Limitation on actions.","body":"The commissioner has exclusive authority to bring or join suit in a court of competent jurisdiction, or pursue any other action allowed by law, to obtain the payment of taxes and related charges: Provided, That the commissioner must so act within ten years following the date upon which the assessment or order establishing the taxpayer's liability becomes final.","path":["CHAPTER 33. INSURANCE.","ARTICLE 43. INSURANCE TAX PROCEDURES ACT."],"source_url":"https://code.wvlegislature.gov/33-43-5/","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":"fdef88c0eb9dddae34c351975541916df2ef8cee982c331d4a2ab7013dae1d7e","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-33-43-4a","next":"us-wv/w.-va.-code-33-43-6"},"notice":"GroundRules: Original legal text. Not legal advice."}