WVC 11 - 24 - 13 E
§11-24-13e. Designation of surety.
As a filing convenience, and without changing the respective
liability of the group members, members of a combined reporting
group may annually elect to designate one taxpayer member of the
combined group to file a single return in the form and manner
prescribed by the department, in lieu of filing their own
respective returns, provided that the taxpayer designated to file
the single return consents to act as surety with respect to the tax
liability of all other taxpayers properly included in the combined
report and agrees to act as agent on behalf of those taxpayers for
the year of the election for tax matters relating to the combined
report for that year. If for any reason the surety is unwilling or
unable to perform its responsibilities, tax liability may be
assessed against the taxpayer members.