West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13A-13
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)
- 11-13A-3A · Imposition of tax on privilege of severing natural gas or…
- 11-13A-3B · Imposition of tax on privilege of severing timber
- 11-13A-3C · Imposition of tax on privilege of severing other natural…
- 11-13A-3D · Imposition of tax on privilege of severing coalbed methane
- 11-13A-3E · Imposition of tax on privilege of extracting and recovering…
- 11-13A-4 · Treatment processes as production
- 11-13A-5 · Oil and gas operating unit
- 11-13A-5A · Dedication of ten percent of oil and gas severance tax for…
- 11-13A-5B · Creation and cessation of West Virginia Future Fund;…
- 11-13A-6 · Additional tax on the severance, extraction and production…
- 11-13A-6A · Reallocation and dedication of percentage of severance tax…
- 11-13A-6B · Severance tax on coal extracted incident to highway…
- 11-13A-7 · Accounting periods and methods of accounting
- 11-13A-8 · Time for filing annual returns and other documents
- 11-13A-9 · Periodic installment payments of taxes imposed by sections…
- 11-13A-9A · Periodic installment payments of tax imposed by section…
- 11-13A-10 · Paying tax; annual tax credit
- 11-13A-10A · Tax credit for business investment and jobs expansion;…
- 11-13A-11 · Extension of time for filing returns
- 11-13A-12 · Extension of time for paying tax
- 11-13A-13 · Place for filing returns or other documents
- 11-13A-14 · Time and place for paying tax shown on returns
- 11-13A-15 · Signing of returns and other documents
- 11-13A-16 · Bond of taxpayer may be required
- 11-13A-16A · Nonresident person severing West Virginia timber owned by…
- 11-13A-17 · Collection of tax; agreement for processor to pay tax due…
- 11-13A-18 · Records
- 11-13A-19 · General procedure and administration
- 11-13A-20 · Crimes and penalties
- 11-13A-20A · Dedication of tax
- 11-13A-21 · Severability
- 11-13A-22 · Termination of exemption
- 11-13A-23 · 11-13A-23
- 11-13A-24 · 11-13A-24
- 11-13A-25 · Effective date
- 11-13B-1 · 11-13B-1
- 11-13B-2 · 11-13B-2
- 11-13B-3 · 11-13B-3
- 11-13B-4 · 11-13B-4
- 11-13B-5 · 11-13B-5