West Virginia § 33-43-12 Allocation of payments

West Virginia Statutes

§ 33-43-12 — Allocation of payments

West Virginia § 33-43-12

Ch. 33Â INSURANCE

Art. 43INSURANCE TAX PROCEDURES ACT

This text of West Virginia § 33-43-12 (Allocation of payments) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 33-43-12 (2026).

Text

(a)Payments made by a taxpayer, other than installment payments of a tax liability which is required to be paid in installments, shall be allocated to the taxpayer's outstanding liabilities as follows:

(1)First, to any assessment which has become final;

(2)Next, to any fee which has not yet been assessed;

(3)Next, to any tax or related charge which has not yet been assessed;

(4)Finally, to any assessment which has not yet become final.

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(a) Payments made by a taxpayer, other than installment payments of a tax liability which is required to be paid in installments, shall be allocated to the taxpayer's outstanding liabilities as follows:

(1) First, to any assessment which has become final;

(2) Next, to any fee which has not yet been assessed;

(3) Next, to any tax or related charge which has not yet been assessed;

(4) Finally, to any assessment which has not yet become final.