West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13V-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 rules promulgated by the commissioner, shall be filed with the Tax Commissioner by delivery, in person or by mail, to his or her office in Charleston, West Virginia: Provided, That the Tax Commissioner may, by rules, prescribe the place and other means of delivery for filing such returns, statements, or other documents, or copies thereof.
Source: view the official text
In this chapter (40 sections)
- 11-13U-1 · Short title
- 11-13U-2 · Legislative finding and purpose
- 11-13U-3 · Definitions
- 11-13U-4 · High-growth business investment tax credit
- 11-13U-5 · Restrictions on investment
- 11-13U-6 · Penalty
- 11-13U-7 · Disclosure of tax credits
- 11-13U-8 · Tax credit review and accountability
- 11-13U-9 · Rules
- 11-13U-10 · Effective date; expiration of credit
- 11-13V-1 · Short title
- 11-13V-2 · Legislative intent and findings
- 11-13V-3 · Definitions
- 11-13V-4 · Imposition of tax
- 11-13V-4A · Coalbed methane
- 11-13V-5 · Accounting periods and methods of accounting
- 11-13V-6 · Time for filing annual returns and other documents
- 11-13V-7 · Periodic installment payments of taxes imposed by this…
- 11-13V-8 · Extension of time for filing returns
- 11-13V-9 · Extension of time for paying tax
- 11-13V-10 · Place for filing returns or other documents
- 11-13V-11 · Time and place for paying tax shown on returns
- 11-13V-12 · Signing of returns and other documents
- 11-13V-13 · Bond of taxpayer may be required
- 11-13V-14 · Collection of tax; agreement for processor to pay tax due…
- 11-13V-15 · Records
- 11-13V-16 · General procedure and administration
- 11-13V-17 · Crimes and penalties
- 11-13W-1 · Tax credits for apprenticeship training in construction…
- 11-13X-1 · Short title
- 11-13X-2 · Legislative findings and purpose
- 11-13X-3 · Definitions
- 11-13X-4 · Creation of the tax credit
- 11-13X-5 · Amount of credit allowed; limitation of the credits
- 11-13X-6 · Requirements for credit
- 11-13X-7 · Application of credit to state taxes
- 11-13X-8 · Uses of credit; unused credit; carry forward; carry back…
- 11-13X-9 · Legislative rules
- 11-13X-10 · Burden of proof
- 11-13X-11 · Tax credit review and accountability