W. Va. Code R. § 110-13A-13
Filing
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.
Amendment history
4/15/1992
Source: view the official text
Nearby sections (25 sections)
- 110-13A-1 · General
- 110-13A-2 · Definitions
- 110-13A-2a · Determination of Gross Value
- 110-13A-3 · Imposition of Tax
- 110-13A-4 · Treatment Processes as Production
- 110-13A-5 · Oil and Gas Operating Unit
- 110-13A-6 · Additional Tax for Benefit of Counties
- 110-13A-7 · Accounting
- 110-13A-8 · Annual Return
- 110-13A-9 · Estimated Taxes
- 110-13A-10a · Development Investment Credits
- 110-13A-12 · Remittance Extensions
- 110-13A-13 · Filing
- 110-13A-14 · Payment
- 110-13A-15 · Signature and Verification
- 110-13A-16 · Bond
- 110-13A-17 · Special Rules for Remittance
- 110-13A-18 · Records Retention
- 110-13A-19 · Procedure and Administration
- 110-13A-20 · Crimes and Penalties
- 110-13A-21 · Severability
- 110-13A-22 · Short Taxable Year
- 110-13A-23 · Reserved for future use
- 110-13A-24 · Priority of Tax in Distributions of Property and Estates
- 110-13AA · Information to be Utilized for Calculating the Distribution…