West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12A - Annual Tax On Incomes Of Certain Carriers
Section 110-12A-6 - Return of the Taxpayer
Current through Register Vol. XLI, No. 38, September 20, 2024
6.1. Annual return. -- Any taxpayer who is liable for either the tax on gross income or the tax on net income, or for both, shall file an annual carrier income tax return with the State Tax Department. The taxpayer shall disclose the following on said return:
6.2. In determining units of measure traveled in West Virginia, the Tax Commissioner may designate one (1) month in the tax year as the period for which the amount of business conducted in this State, measure in such units, shall be reported and shall fix the total amount of business conducted in the state for the whole tax year by multiplying the amount determined for the designated month by twelve (12).
6.3. In cases where it is not possible for the carrier to accurately determine its ton-miles, passenger-miles, etc. within West Virginia, the carrier may rely upon and the Tax Department will accept statistics and records prepared by the Interstate Commerce Commission as to that particular carrier's mileage within this State. Said reports will only be acceptable if a reasonably accurate mileage figure cannot be computed from the taxpayer's books and records.
