{"data":{"id":"us-wv/w.-va.-code-33-43-12","jurisdiction":"us-wv","citation":"W. Va. Code § 33-43-12","heading":"Allocation of payments.","body":"(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:\n(1) First, to any assessment which has become final;\n(2) Next, to any fee which has not yet been assessed;\n(3) Next, to any tax or related charge which has not yet been assessed;\n(4) Finally, to any assessment which has not yet become final.","path":["CHAPTER 33. INSURANCE.","ARTICLE 43. INSURANCE TAX PROCEDURES ACT."],"source_url":"https://code.wvlegislature.gov/33-43-12/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:28:52Z","sha256":"de48325c3df89bcb958121b7b8dce2e80cecf8b81c47b47b34b72dc4890a301d","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-33-43-11","next":"us-wv/w.-va.-code-33-43-13"},"notice":"GroundRules: Original legal text. Not legal advice."}