West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-23 - Business Franchise Tax
Section 110-23-16 - Place For Filing Returns Or Other Documents
Universal Citation: 110 WV Code of State Rules 110-23-16
Current through Register Vol. XLI, No. 38, September 20, 2024
Tax returns, statements or other documents, or copies thereof, required by Section '11-23-1 et seq. of the West Virginia Code or by these regulations shall be filed with the Tax Commissioner by delivering such returns, statements or other documents, or copies thereof, in person or by mail, to the Tax Commissioner's office in Charleston, West Virginia: Provided, That the Tax Commissioner may, by regulation, prescribe the place for filing tax returns, statements or other documents or copies thereof.
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