yourstate.us
Home / West Virginia / Insurance
W. Va. Code § 33-43-11

Interest

West Virginia · West Virginia Code Chapter 33 — Insurance · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
W. Va. Code § 33-43-11, Interest, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2384384
Permanent ID
ys:prov:2384384@1
SHA-256
f953b4bdd5f6454583013001bdcb6dfe48f2e57215a520c431594b84d481d9d8

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.