West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-15-26
Records of Tax Commissioner; preservation of returns
Official textcode.wvlegislature.gov
The Tax Commissioner shall keep full and accurate records of all moneys received by him He shall preserve all returns filed with him hereunder for five years.
Source: view the official text
In this chapter (40 sections)
- 11-15-14 · When separate records of sales required
- 11-15-15 · Sales to affiliated companies or persons
- 11-15-16 · Tax return and payment; exception; requiring a combined…
- 11-15-17 · Liability of officers of corporation, etc
- 11-15-18 · Tax on gasoline and special fuel; section repealed January…
- 11-15-18A · Receivership; bankruptcy; priority of tax
- 11-15-18B · Tax on motor fuel
- 11-15-19 · Other times for filing returns
- 11-15-20 · Quarterly and annual returns
- 11-15-21 · Annual return; extension of time
- 11-15-22 · Consolidated returns
- 11-15-23 · Keeping and preserving of records
- 11-15-24 · 11-15-24
- 11-15-24A · 11-15-24A
- 11-15-24B · 11-15-24B
- 11-15-24C · 11-15-24C
- 11-15-24D · 11-15-24D
- 11-15-24E · 11-15-24E
- 11-15-24F · 11-15-24F
- 11-15-25 · Records of nonresidents doing business in state
- 11-15-26 · Records of Tax Commissioner; preservation of returns
- 11-15-27 · 11-15-27
- 11-15-27A · 11-15-27A
- 11-15-28 · 11-15-28
- 11-15-29 · 11-15-29
- 11-15-30 · Proceeds of tax; appropriation of certain revenues
- 11-15-30A · 11-15-30A
- 11-15-31 · Construction and severability
- 11-15-32 · General procedure and administration
- 11-15-33 · Effective date
- 11-15-34 · Tourism development project tax credit
- 11-15A-1 · Definitions
- 11-15A-1A · Legislative findings
- 11-15A-2 · Imposition of tax; six percent tax rate; inclusion of…
- 11-15A-2A · Tax on value of property used or consumed in this state
- 11-15A-2B · Tax on the manufacture, sale and installation of modular…
- 11-15A-3 · Exemptions
- 11-15A-3A · Moving residence or business into state
- 11-15A-3B · 11-15A-3B
- 11-15A-3C · 11-15A-3C