W. Va. Code R. § 110-10K-4

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

Section 110-10K-4 - Order of Remittance

4.1. For combined returns of West Virginia Consumers Sales, Service and Use Tax, the taxes combined and remitted shall be applied in the following order:

4.1.a. consumers sales and service tax

4.1.b. consumers use tax

4.1.c. municipal sales and use tax

4.2. For combined returns of West Virginia Corporation Net Income and Business Franchise Tax, the taxes combined and remitted shall be applied in the following order:

4.2.a. business franchise tax

4.2.b. corporation net income

4.3. For combined returns of pass-through entities, for West Virginia personal income tax withholding and Business Franchise Tax, the taxes combined and remitted shall be applied in the following order:

4.3.a. nonresident withholding tax

4.3.b. business franchise tax

W. Va. Code R. § 110-10K-4