In the event that a business of a person subject to the tax imposed by W. Va. Code '11-14-1 et seq. and this regulation shall be operated in connection with a receivership or insolvency proceeding, the court under whose direction such business is operated or was caused to be operated shall, by entry of a proper order in the cause, make provisions for the regular payment of such taxes as the same become due.
W. Va. Code R. § 110-14-25