West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-23-16
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 delivering it, 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)
- 11-22-10 · Erroneous collections; refund
- 11-23-1 · Legislative finding
- 11-23-2 · Short title; arrangement of sections or portions thereof
- 11-23-3 · Meaning of terms; specific terms defined
- 11-23-3A · Meaning of terms; general rule
- 11-23-4 · Tax base determined
- 11-23-5 · Apportionment of tax base
- 11-23-5A · Special apportionment rules - financial organizations
- 11-23-5B · 11-23-5B
- 11-23-6 · Imposition of tax; change in rate of tax
- 11-23-7 · Persons and other organizations exempt from tax
- 11-23-8 · Accounting periods and methods of accounting
- 11-23-9 · Annual returns
- 11-23-9A · Method of filing for business taxes
- 11-23-10 · Extension of time for filing returns
- 11-23-11 · Time and place for paying tax shown on returns
- 11-23-12 · Extensions of time for paying tax
- 11-23-13 · Declaration and payment of estimated tax
- 11-23-14 · Requirements concerning returns, notices, records and…
- 11-23-15 · Signing of returns and other documents
- 11-23-16 · Place for filing returns or other documents
- 11-23-17 · Credits against tax; expiration of credits
- 11-23-17A · (Effective July 1, 1987) Tax credit for business investment…
- 11-23-17B · Application of tax credits
- 11-23-18 · Tax under this article in addition to all other taxes
- 11-23-19 · Records
- 11-23-20 · Criminal penalties
- 11-23-21 · General procedure and administration
- 11-23-22 · Severability
- 11-23-23 · Information return and due date thereof; penalty for failure…
- 11-23-24 · 11-23-24
- 11-23-24A · Tax credit for value-added products from raw agricultural…
- 11-23-25 · Credit for consumers sales and service tax and use tax paid
- 11-23-26 · Effective date
- 11-23-27 · Credit for franchise tax paid to another state
- 11-23-28 · Notice of business activities report
- 11-23-29 · 11-23-29
- 11-23-30 · 11-23-30
- 11-23-31 · 11-23-31
- 11-23-32 · 11-23-32