W. Va. Code R. § 110-10K-3
Definitions
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 §11-10-1 et seq.
3.3. "Tax Commissioner" means the Commissioner of the West Virginia State Tax Department.
Amendment history
6/1/2009
Source: view the official text
Nearby sections (25 sections)
- 110-10G-2 · Definitions
- 110-10G-3 · Jurisdiction and Scope of Alternative Dispute Resolution
- 110-10G-4 · Conciliation
- 110-10G-5 · Confidentiality
- 110-10J-1 · General
- 110-10J-3 · Definitions
- 110-10J-4 · Reportable Transactions
- 110-10J-5 · Participation in a Reportable Transaction
- 110-10J-6 · Registration of Tax Shelters
- 110-10J-8 · Penalties
- 110-10K-1 · General
- 110-10K-2 · Introduction
- 110-10K-3 · Definitions
- 110-10K-4 · Order of Remittance
- 110-10L-1 · General
- 110-10L-2 · Definitions
- 110-10L-3 · Refunds or Credits of Overpayments
- 110-10L-4 · Method for Claiming Refunds of Tax, Credit Against Other…
- 110-10L-5 · Electronic Filing Required For Certain Claims
- 110-10L-6 · Documents Supporting Claim for Refund or Credit
- 110-10L-7 · Overlapping, Conflicting, Redundant, Partially Redundant,…
- 110-12B-1 · General
- 110-12B-2 · Definitions
- 110-12B-3 · Registration of Transient Vendors
- 110-12B-4 · Transient Vendor Certificates