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-2 - Introduction

2.1. The West Virginia State Legislature has granted the Tax Commissioner the discretion to combine the tax returns of taxpayers subsequent to an investigation conducted by the Tax Commissioner or his or her designees; which results in an assessment in each of two or more taxes administered under W. Va. Code § 11-10-1et seq. This legislative rule provides the order of application of taxes remitted under a combined return.