Place for filing returns and other documents

Tax returns, statements or other documents, or copies thereof, required by this article or by rules shall be filed with the Tax Commissioner by delivery, in person or by mail, postage prepaid, to the Tax Commissioner's office in Charleston, West Virginia: Provided, That the Tax Commissioner may, by rule, prescribe the place for filing such returns, statements or other documents, or copies thereof, at one or more other locations.

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In this chapter (40 sections)

11-27-4 · Imposition of tax on ambulatory surgical centers
11-27-5 · Imposition of tax on providers of chiropractic services
11-27-6 · Imposition of tax on providers of dental services
11-27-7 · Imposition of tax on providers of emergency ambulance service
11-27-8 · Imposition of tax on providers of independent laboratory or…
11-27-9 · Imposition of tax on providers of inpatient hospital services
11-27-10 · Imposition of tax on providers of intermediate care facility…
11-27-10A · Imposition of tax on managed care organizations
11-27-11 · Imposition of tax on providers of nursing facility services,…
11-27-12 · Imposition of tax on providers of nursing services
11-27-13 · Imposition of tax on providers of opticians' services
11-27-14 · Imposition of tax on providers of optometric services
11-27-15 · Imposition of tax on providers of outpatient hospital…
11-27-16 · Imposition of tax on providers of physicians' services
11-27-17 · Imposition of tax on providers of podiatry services
11-27-18 · Imposition of tax on providers of psychological services
11-27-19 · Imposition of tax on providers of therapists' services
11-27-20 · Double taxation prohibited
11-27-21 · Apportionment of gross receipts
11-27-22 · Accounting periods and methods of accounting
11-27-23 · Time for filing returns and other documents
11-27-24 · Payment of estimated tax
11-27-25 · Time for paying tax
11-27-26 · Place for filing returns and other documents
11-27-27 · Signing of returns and other documents
11-27-28 · Records
11-27-29 · General procedure and administration
11-27-30 · Exchange of information to facilitate compliance
11-27-31 · Crimes and penalties
11-27-32 · Dedication of tax
11-27-33 · Abrogation
11-27-34 · Severability
11-27-35 · Effective date
11-27-36 · Phase out and elimination of tax on services of individual…
11-27-37 · Contingent increase in rates of certain health care provider…
11-27-38 · Contingent increase of tax rate on certain eligible hospitals
11-27-39 · Contingent increase of tax rate on certain eligible acute…
11-28-1 · Definitions
11-28-2 · Eligibility for credit
11-28-3 · Application of credit

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