West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10K - Combined Returns Pursuant To an Investigation By The Tax Commissioner
Section 110-10K-1 - General

Current through Register Vol. XLI, No. 38, September 20, 2024

1.1. Scope. -- This rule provides guidance on the order of application of taxes combined pursuant to West Virginia Code § 11-10-7 d(b).

1.2. Authority. -- W. Va. Code §§ 11-10-5 and 11-10-7d(b).

1.3. Filing Date. -- June 1, 2009.

1.4. Effective Date. -- June 1, 2009.

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