CHARLESTON, W.Va. – The West Virginia State Tax Commissioner Christopher G. Morris today
announced municipalities may request a taxpayer’s state personal income tax refund be offset in
order to settle debts stemming from unpaid or delinquent costs, fines, forfeitures, or penalties.
Taxpayers who fail to pay municipal fines will have the unpaid amounts and the State Tax
Commissioner’s administration fee withheld from their personal income tax refund.
“As required by law, the State Tax Department will notify taxpayers of the refund offset, and of the
requesting municipality or municipal court,” Commissioner Morris said. “When all fines have been
paid in full to the municipality or municipal court, the taxpayer will be removed from the offset
program.”
Taxpayers who fail to pay municipal costs within 270 days of the judgment will be subject to the
withholding or denial of their personal income tax refund. After the 270 days, the municipal court
will send a list of unpaid municipal costs, fines, forfeitures, or penalties to the State Tax
Commissioner. The list will contain the taxpayer’s personal information and the amount of unpaid
municipal costs.
“The goal of this program is to increase voluntary taxpayer compliance with West Virginia
municipalities,” Morris said. “When municipalities are paid the fines, fees, and penalties owed to
them, taxpayers are better served.”
A taxpayer can challenge the delinquency designation by requesting a hearing before the West
Virginia Office of Tax Appeals. Taxpayers must initiate a proceeding before the Office of Tax
Appeals within 60 days after receiving the State Tax Department’s notice of the offset.
