West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-17 - Tobacco Products Excise Tax
Section 110-17-13 - Audits
Universal Citation: 110 WV Code of State Rules 110-17-13
Current through Register Vol. XLI, No. 38, September 20, 2024
The Tax Commissioner may make periodic audits of accounts of all wholesalers, sub-jobbers, vending machine operators and retail dealers in this State and of out-of-state wholesalers, sub-jobbers and vending machine operators doing business in the State. All records shall be made available during the conduct of audits of the accounts.
13.1. The Tax Commissioner may issue an assessment whenever an audit reveals a material discrepancy, tax liability, underpayment or other amount due.
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