Transcription of West Virginia State Tax
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West Virginia State Tax
TSD-385A State TAX LIENSPage 1 of 2 TSD-385A (October 2019) State TAX LIENS The purpose of this publication is to provide information regarding tax liens issued by the west Virginia State Tax Department. This publication provides general information. It is not a substitute for tax laws or regulations. GENERAL INFORMATION The State will file a lien when a taxpayer has unpaid taxes due the State of west Virginia that are nolonger subject to administrative or judicial review. A lien is a legal claim filed in the clerk of the county commission of the county where the taxpayerresides or conducts business.
• The State will file a lien when a taxpayer has unpaid taxes due the State of West Virginia that are no administrative or judicial review. • A lien is a legal claim filed in the clerk of the county commission of the county where the taxpayer resides or conducts business.
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