West Virginia Code § 46-9-340

Effectiveness of right of recoupment or set-off against deposit account
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(a) Exercise of recoupment or set-off. Except as otherwise provided in subsection (c) of this
section, a bank with which a deposit account is maintained may exercise any right of
recoupment or set-off against a secured party that holds a security interest ein the deposit
account.
(b) Recoupment or set-off not affected by security interest. Except as otherwise provided in
subsection (c) of this section, the application of this article to a suecurity interest in a deposit
account does not affect a right of recoupment or set-off of the secured party as to a deposit
account maintained with the secured party. t
(c) When set-off ineffective. The exercise by a bank of a set-off against a deposit account is
ineffective against a secured party that holds a security interest in the deposit account which
is perfected by control under section 9-104(a)(3), if the set-off is based on a claim against the
debtor. s

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