(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.
Structure West Virginia Code
Article 43. Insurance Tax Procedures Act
§33-43-4. Powers of the Commissioner
§33-43-4a. Agreements and Compromises
§33-43-5. Limitation on Actions
§33-43-9. Hearing and Appeal; Judicial Review
§33-43-10. Refunds and Credits
§33-43-12. Allocation of Payments
§33-43-13. Overpayments and Underpayments
§33-43-14. Retroactive Monetary Relief for Unconstitutional Taxes