West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13A - Severance Tax
Section 110-13A-13 - Filing
Universal Citation: 110 WV Code of State Rules 110-13A-13
Current through Register Vol. XLI, No. 38, September 20, 2024
13.1. Place for Filing Returns and Other Documents. -- Tax returns, statements, or other documents, or copies thereof, shall be filed with the Tax Commissioner by delivery, in person or by mail, to his office in Charleston, West Virginia. The Tax Commissioner may, by regulation, designate any place for filing such returns, statements, or other documents, or copies thereof.
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