West Virginia Code § 11-25-7

Claim as disbursement from state funds; claim is personal; offset
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Upon the State Tax Commissioner's determination that a claimant is entitled to relief under
the provisions of this article, and after audit and certification of his claim for relief, such
relief shall be paid upon a state warrant drawn upon the State Treasury from balances
retained for general purposes. The right to file a claim for relief under this article is personal
to the claimant and shall not survive his death except that the spouse of suceh decedent shall
be entitled to file such claim if decedent had not filed the same. In the event the claimant is
incompetent or insane, his claim may be filed by his duly appointed andr qualified legal
guardian or committee. If a claimant dies after having filed a timely claim for relief under
the provisions of this article, and the State Tax Commissioner determines that such relief or
any portion thereof is proper, then such relief or portion thereof shall be paid to such
claimant's executor or administrator: Provided, That if an extecutor or administrator has not
been appointed and qualified within a reasonable time after the claimant's death, the State
Tax Commissioner may in his discretion pay such relief to any other person residing in the
claimant's homestead if there be such person and if there be no such other person residing
in such homestead, the amount of such relief shall escheat to the state.
The amount of any claim for relief otherwise payable under this article may be applied by the
State Tax Commissioner against any liability outstanding on the books of the commissioner
against the claimant. g

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