West Virginia Code Chapter 11. Taxation § 11-21A-7. Claims for refund or credits of West Virginia tax arising from federal adjustments made by the IRS

(a) Notwithstanding the reporting requirement contained in § 11-21A-2 or § 11-21A-3 of this code, except for final federal adjustments required to be reported for federal income tax purposes under I.R.C. § 6225(a)(2), a taxpayer may file a claim for refund or credit of West Virginia tax arising from federal adjustments made by the Internal Revenue Service on or before the later of:

(b) The federal adjustments report shall serve as the means for the taxpayer to report additional West Virginia tax due, report a claim for refund or credit of tax, and make other adjustments (including, but not limited to, its net operating losses) resulting from adjustments to the taxpayer's federal taxable income.