W. Va. Code R. § 110-10K-3

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

Section 110-10K-3 - Definitions

As used in this rule, and unless the context clearly requires a different meaning, the following terms have the meaning ascribed in this section:

3.1. "Combined return" means a tax return in which the Tax Commissioner has combined the returns for taxes that are the subject of an investigation by the Tax Commissioner or his or her designee.

3.2. "Tax" means and includes all taxes, additions to tax, and all interest and penalties levied under any applicable West Virginia statute authorizing these taxes or under W. Va. Code § 11-10-1et seq.

3.3. "Tax Commissioner" means the Commissioner of the West Virginia State Tax Department.

W. Va. Code R. § 110-10K-3