W. Va. Code R. § 110-24-7a

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

Section 110-24-7a - Special Apportionment Rules

7a.1. For purposes of this rule, any member of a unitary group that is required or permitted to use an apportionment formula or apportionment method other than an apportionment formula or apportionment method prescribed by W. Va. Code § 11-24-7 is a "special apportionment member."

7a.1.a. Unitary groups which include some members which are required to use the apportionment formula set forth in W. Va. Code § 11-24-7 and other members which are required to use a special apportionment method are subject to apportionment as described in the following paragraph.

7a.1.a.1. In the absence of a method otherwise authorized or required by the Tax Commissioner, as described in subdivision 7a.1.b of this rule, a special apportionment member shall report and file its tax based on designation of a combined reporting group limited to unitary group members who are required or permitted to use a special apportionment formula or method, and who do in fact use the same special apportionment formula or method as the special apportionment member. The income and the factors of a special apportionment member shall not be included in the combined reporting group comprised of the remainder of the unitary group that are not special apportionment members that use an apportionment formula other than the apportionment formula of the particular special apportionment member.

7a.1.b. In lieu of the method described in paragraph 7a.1.a.1 of this rule, a special apportionment member may seek authorization of the Tax Commissioner to report and file its tax on a separate return basis, pursuant to accounting and allocation and apportionment requirements prescribed by the Tax Commissioner on a case-by-case basis.

7a.1.c. Motor carriers -- Motor carries required to use the apportionment formula or apportionment method specified in W. Va. Code § 11-24-7a(b) are special apportionment members.

7a.1.d. Financial organizations -- Financial organizations required to use the apportionment formula or apportionment method specified in W. Va. Code § 11-24-7b are special apportionment members.

7a.1.e. The Tax Commissioner may designate a Taxpayer that is using allocation methods and an apportionment formula or apportionment methods required by the Tax Commissioner pursuant to the provisions of W. Va. Code § 11-24-7(h) to be a special apportionment member. However, unless specifically designated by the Tax Commissioner to be a special apportionment member, a corporation using an allocation method and an apportionment formula or apportionment methods required by the Tax Commissioner pursuant to the provisions of W. Va. Code § 11-24-7(h) is considered to be a Taxpayer which uses an allocation method and an apportionment formula or apportionment methods prescribed by W. Va. Code § 11-24-7, and shall not be designated or considered to be a special apportionment member.

W. Va. Code R. § 110-24-7a