West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-12B-10
Place for filing returns or other documents
Official textcode.wvlegislature.gov
Tax returns, statements, or other documents, or copies thereof, required by this article or by regulations shall be filed with the Tax Commissioner by delivery, in person or by mail, to his office in Charleston, West Virginia: Provided, That the Tax Commissioner may, by regulation, prescribe the place for filing such returns, statements, or other documents, or copies thereof.
Source: view the official text
In this chapter (40 sections)
- 11-12A-15 · 11-12A-15
- 11-12A-16 · 11-12A-16
- 11-12A-17 · 11-12A-17
- 11-12A-18 · 11-12A-18
- 11-12A-19 · 11-12A-19
- 11-12A-20 · 11-12A-20
- 11-12A-21 · 11-12A-21
- 11-12A-22 · 11-12A-22
- 11-12A-23 · 11-12A-23
- 11-12A-24 · Repeal of article and date thereof; short taxable years for…
- 11-12A-25 · Credit for consumers sales and service tax and use tax paid
- 11-12B-1 · Short title; arrangement and classification
- 11-12B-2 · Definitions
- 11-12B-3 · Imposition of tax, credit
- 11-12B-4 · Accounting periods and methods of accounting
- 11-12B-5 · Annual return
- 11-12B-6 · Periodic installment payments of estimated tax
- 11-12B-7 · Time and place for paying tax shown on returns
- 11-12B-8 · Extension of time for filing return
- 11-12B-9 · Extension of time for paying tax
- 11-12B-10 · Place for filing returns or other documents
- 11-12B-11 · Signing of returns and other documents
- 11-12B-12 · Bond of taxpayer may be required
- 11-12B-13 · Collection of tax; Tax Commissioner may require first…
- 11-12B-14 · Records
- 11-12B-15 · General procedure and administration
- 11-12B-16 · Criminal penalties
- 11-12B-17 · Severability
- 11-12B-18 · Effective date; compliance
- 11-12C-1 · Definitions
- 11-12C-2 · Corporate license required; tax levied; exemption from tax;…
- 11-12C-3 · Payment and collection of tax; deposit of money; return…
- 11-12C-4 · Due date of return; payment of tax
- 11-12C-5 · Annual fee of Secretary of State as attorney-in-fact
- 11-12C-6 · Notice to corporations taxable; tax as lien
- 11-12C-7 · Monthly report by Secretary of State to Tax Commissioner as…
- 11-12C-8 · Administrative and criminal penalties
- 11-12C-9 · Disposition of corporate license tax collected
- 11-12C-10 · Applicability of tax procedure and administration act and…
- 11-12C-11 · Effective date