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WEST VIRGINIA CODE
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WVC 33 - 43 - 12 §33-43-12. Allocation of payments.
(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.

Note: WV Code updated with legislation passed through the 2013 1st Special Session
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