W. Va. Code R. § 110-39-3
Electronic filing of returns
Returns for the special district excise tax shall be filed on a form provided by the State Tax Department. Returns for any sales tax collected within the special excise district shall also be filed on a form provided by the State Tax Department. The forms shall be filed electronically, in accordance with the procedures set forth in the State Tax Department's Rule, Use and Acceptance of Electronic Records, 110CSR10D. All of the tax returns covered by this rule shall be filed electronically, regardless of the amounts due.
Amendment history
6/1/2009
Source: view the official text
Nearby sections (25 sections)
- 110-37-20 · Proceeds of State Fair
- 110-37-21 · State Fair
- 110-37-22 · Administration
- 110-37-23 · Filing of Reports
- 110-37-24 · Filing of Copy of License
- 110-37-25 · County Option Election
- 110-37-26 · Prohibited Acts
- 110-37-26a · Smoking and Nonsmoking Sections
- 110-37-27 · Restriction on Use of Raffle Equipment
- 110-37-28 · Requirement for a Registration Statement
- 110-39-1 · General
- 110-39-2 · Tax Types Covered
- 110-39-3 · Electronic filing of returns
- 110-39-4 · Electronic payment of tax
- 110-39-5 · Information sharing
- 110-40 · Withholding or Denial of Personal Income Tax Refunds from…
- 110-41-1 · General
- 110-41-2 · Definitions
- 110-41-3 · The refundable exemption from the variable rate component…
- 110-41-4 · Reporting, payment, and application for refund: due dates,…
- 110-41-5 · Application for credit for sales tax liability paid to…
- 110-41-6 · Record keeping and audits
- 110-42-1 · General
- 110-42-2 · Preamble
- 110-42-3 · Definitions