Payment of estimated tax or any installment thereof, shall be considered payment on account of the tax imposed by any article administered under this article for the taxable year.
W. Va. Code § 11-10-5l
Payment of estimated tax
Known as the West Virginia Tax Procedure and Administration Act
The act spans §§ 11-10-1 to 11-10-9a (87 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.