West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13B - Telecommunications Tax
Section 110-13B-12 - Records
Universal Citation: 110 WV Code of State Rules 110-13B-12
Current through Register Vol. XLI, No. 38, September 20, 2024
12.1. Every taxpayer liable for reporting or paying the telecommunications tax shall keep such records, receipts, invoices, and other pertinent papers in such forms as the Tax Commissioner may reasonably require.
12.1.1. On or before February 29, 1988, every
taxpayer liable for reporting or paying the telecommunications tax shall report
to the Tax Commissioner the total length of such taxpayer's communication
pathways and the number of channels of such pathway. In determining this, all
channels and pathways shall be presumed to be one-way, i.e., a one channel wire
shall be counted as one although information may travel through it in two
directions.
12.2. Every taxpayer shall keep such records for not less than three (3) years after the annual return in filed, unless the Tax Commissioner in writing authorizes earlier destruction thereof. An extension of time for making an assessment automatically extends the time period for keeping the records for all years subject to assessment covered in the agreement.
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