West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-06A - Solid Waste Assessment Fee
Section 110-6A-5 - Return And Due Date

The solid waste assessment fees collected by the operator of a solid waste disposal facility shall be due and payable on or before the fifteenth (15th) day of the month next succeeding the month in which the fee accrued, together with a return (Form WV/SWA-1) as prescribed by the State Tax Commissioner. A return shall be due regardless of the fact that no fees are due from the facility for the reportable month.