W. Va. Code R. § 110-10K-4
Order of Remittance
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
Amendment history
6/1/2009
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-12B-5 · Notice provided by Certificate