West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12A - Annual Tax On Incomes Of Certain Carriers
Section 110-12A-10 - Assessment or Deficiency of Tax

10.1. If the Tax Department believes that carrier tax is insufficiently returned by a taxpayer either because the taxpayer has failed to promptly remit the tax or has failed to make a return, or has made a return which is incomplete, deficient or otherwise erroneous, the Tax Department will proceed to investigate and determine or estimate the tax liability of the taxpayer and make an assessment against him.

10.2. If the Tax Department believes that the collection of the tax will be jeopardized by the delay, it will make an assessment of the tax, noting that fact upon the assessment. Such assessment is known as a jeopardy assessment.