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-8 - Tax Year
Universal Citation: 110 WV Code of State Rules 110-12A-8
Current through Register Vol. XLI, No. 38, September 20, 2024
8.1. All taxpayers shall keep books and file returns on a calendar year basis. A taxpayer may, with the consent of the Tax Commissioner, file returns and pay taxes on a basis other than a calendar year. Requests for such permission must be in writing.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
