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West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-15-22

Consolidated returns

Official textcode.wvlegislature.gov

A person operating two or more places of business of like character from which are made or dispensed sales or services which are taxable hereunder shall file consolidated returns covering all such sales or services.

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In this chapter (40 sections)
  1. 11-15-9P · Exemption for purchases of services and tangible personal…
  2. 11-15-9Q · Exemption for sales by schools and volunteer school support…
  3. 11-15-9R · Exemption for precious metals
  4. 11-15-9S · Exemption for certain school supplies, school instructional…
  5. 11-15-9T · Exemption for purchases of services and tangible personal…
  6. 11-15-9U · Exemption for sales of small arms and ammunitions
  7. 11-15-10 · Tax paid by ultimate consumer
  8. 11-15-11 · Exemption for certain organizations
  9. 11-15-12 · Agreements by competing taxpayers
  10. 11-15-13 · Remittance of tax when sale on credit
  11. 11-15-14 · When separate records of sales required
  12. 11-15-15 · Sales to affiliated companies or persons
  13. 11-15-16 · Tax return and payment; exception; requiring a combined…
  14. 11-15-17 · Liability of officers of corporation, etc
  15. 11-15-18 · Tax on gasoline and special fuel; section repealed January…
  16. 11-15-18A · Receivership; bankruptcy; priority of tax
  17. 11-15-18B · Tax on motor fuel
  18. 11-15-19 · Other times for filing returns
  19. 11-15-20 · Quarterly and annual returns
  20. 11-15-21 · Annual return; extension of time
  21. 11-15-22 · Consolidated returns
  22. 11-15-23 · Keeping and preserving of records
  23. 11-15-24 · 11-15-24
  24. 11-15-24A · 11-15-24A
  25. 11-15-24B · 11-15-24B
  26. 11-15-24C · 11-15-24C
  27. 11-15-24D · 11-15-24D
  28. 11-15-24E · 11-15-24E
  29. 11-15-24F · 11-15-24F
  30. 11-15-25 · Records of nonresidents doing business in state
  31. 11-15-26 · Records of Tax Commissioner; preservation of returns
  32. 11-15-27 · 11-15-27
  33. 11-15-27A · 11-15-27A
  34. 11-15-28 · 11-15-28
  35. 11-15-29 · 11-15-29
  36. 11-15-30 · Proceeds of tax; appropriation of certain revenues
  37. 11-15-30A · 11-15-30A
  38. 11-15-31 · Construction and severability
  39. 11-15-32 · General procedure and administration
  40. 11-15-33 · Effective date
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