W. Va. Code R. § 110-10K-2

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-10K-2 - Introduction

2.1. The West Virginia State Legislature has granted the Tax Commissioner the discretion to combine the tax returns of taxpayers subsequent to an investigation conducted by the Tax Commissioner or his or her designees; which results in an assessment in each of two or more taxes administered under W. Va. Code § 11-10-1et seq. This legislative rule provides the order of application of taxes remitted under a combined return.