West Virginia – Lottery Winnings to Offset State Tax Liabilities

SALT Report 2453 – Effective July 1, 2013, the West Virginia State Tax Commissioner is authorized to intercept lottery winnings to offset the delinquent tax liabilities of the lottery winner. The law also requires that:

  • The Tax Commissioner enter into a written agreement with the Lottery Director
  • The Tax Commissioner establish procedures for collecting the lottery prizes, and
  • The Lottery Director release the names of all lottery winners to the Commissioner

Additionally, the Tax Commissioner is authorized to disclose personal tax information for any tax that is administered by the Commissioner to the Lottery Director for the purpose of collecting delinquent taxes.

For Further Information

West Virginia Legislature – Senate Bill 445, Laws 2013