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Home » US Law » 2022 West Virginia Code » Chapter 11. Taxation » Article 3. Assessments Generally » §11-3-10b. Exemption of Bank Deposits and Money From Forfeitures and Penalties

No forfeiture or penalty imposed by the provisions of section ten of this article for failure to make a return of bank deposits or money shall be collectible unless the claim therefor shall have been reduced to judgment in favor of the state prior to November 4, 1958.