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-4 - Order of Remittance
Universal Citation: 110 WV Code of State Rules 110-10K-4
Current through Register Vol. XLI, No. 38, September 20, 2024
4.1. For combined returns of West Virginia Consumers Sales, Service and Use Tax, the taxes combined and remitted shall be applied in the following order:
4.1.a. consumers sales and service
tax
4.1.b. consumers use
tax
4.1.c. municipal sales and use
tax
4.2. For combined returns of West Virginia Corporation Net Income and Business Franchise Tax, the taxes combined and remitted shall be applied in the following order:
4.2.a. business franchise tax
4.2.b. corporation net income
4.3. For combined returns of pass-through entities, for West Virginia personal income tax withholding and Business Franchise Tax, the taxes combined and remitted shall be applied in the following order:
4.3.a. nonresident
withholding tax
4.3.b. business
franchise tax
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