West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13B - Telecommunications Tax
Section 110-13B-5 - Annual Return
Universal Citation: 110 WV Code of State Rules 110-13B-5
Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. On or before the expiration of one (1) month after the end of the taxable year, every taxpayer subject to the telecommunications tax shall make and file an annual return for the entire taxable year showing such information as the Tax Commissioner may reasonably require in computing the amount of such taxes due for that taxable year. The filing of the return is required regardless of whether any tax is due for the taxable year.
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