West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-24 - Corporation Net Income Tax
Section 110-24-7a - Special Apportionment Rules
Universal Citation: 110 WV Code of State Rules 110-24-7a
Current through Register Vol. XLI, No. 38, September 20, 2024
7a.1. For purposes of this rule, any member of a unitary group that is required or permitted to use an apportionment formula or apportionment method other than an apportionment formula or apportionment method prescribed by W. Va. Code § 11-24-7 is a "special apportionment member."
7a.1.a.
Unitary groups which include some members which are required to use the
apportionment formula set forth in W. Va. Code §
11-24-7
and other members which are required to use a special apportionment method are
subject to apportionment as described in the following paragraph.
7a.1.a.1. In the absence of a method
otherwise authorized or required by the Tax Commissioner, as described in
subdivision 7a.1.b of this rule, a special apportionment member shall report
and file its tax based on designation of a combined reporting group limited to
unitary group members who are required or permitted to use a special
apportionment formula or method, and who do in fact use the same special
apportionment formula or method as the special apportionment member. The income
and the factors of a special apportionment member shall not be included in the
combined reporting group comprised of the remainder of the unitary group that
are not special apportionment members that use an apportionment formula other
than the apportionment formula of the particular special apportionment
member.
7a.1.b. In lieu
of the method described in paragraph 7a.1.a.1 of this rule, a special
apportionment member may seek authorization of the Tax Commissioner to report
and file its tax on a separate return basis, pursuant to accounting and
allocation and apportionment requirements prescribed by the Tax Commissioner on
a case-by-case basis.
7a.1.c. Motor
carriers -- Motor carries required to use the apportionment formula or
apportionment method specified in W. Va. Code §
11-24-7a(b)
are special apportionment members.
7a.1.d. Financial organizations -- Financial
organizations required to use the apportionment formula or apportionment method
specified in W. Va. Code §
11-24-7b
are special apportionment members.
7a.1.e. The Tax Commissioner may designate a
Taxpayer that is using allocation methods and an apportionment formula or
apportionment methods required by the Tax Commissioner pursuant to the
provisions of W. Va. Code §
11-24-7(h)
to be a special apportionment member. However, unless specifically designated
by the Tax Commissioner to be a special apportionment member, a corporation
using an allocation method and an apportionment formula or apportionment
methods required by the Tax Commissioner pursuant to the provisions of W. Va.
Code §
11-24-7(h)
is considered to be a Taxpayer which uses an allocation method and an
apportionment formula or apportionment methods prescribed by W. Va. Code §
11-24-7,
and shall not be designated or considered to be a special apportionment
member.
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