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-3 - Definitions
Current through Register Vol. XLI, No. 38, September 20, 2024
As used in this rule, and unless the context clearly requires a different meaning, the following terms have the meaning ascribed in this section:
3.1. "Combined return" means a tax return in which the Tax Commissioner has combined the returns for taxes that are the subject of an investigation by the Tax Commissioner or his or her designee.
3.2. "Tax" means and includes all taxes, additions to tax, and all interest and penalties levied under any applicable West Virginia statute authorizing these taxes or under W. Va. Code § 11-10-1et seq.
3.3. "Tax Commissioner" means the Commissioner of the West Virginia State Tax Department.
