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-8 - Records Keeping
Universal Citation: 110 WV Code of State Rules 110-6A-8
Current through Register Vol. XLI, No. 38, September 20, 2024
All records and other documents shall be preserved for a period of time not less than three (3) years from the due date of the monthly return to which they relate, unless:
8.1. The Tax Commissioner or Director in writing requires the operator to keep records for a longer period;
8.2. An agreement extending the time for issuance of a deficiency assessment is executed, which shall automatically extend the time for retention of records.
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