West Virginia Code 11-12B-10 – Place for filing returns or other documents
Current as of: 2023 | Check for updates
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Tax returns, statements, or other documents, or copies thereof, required by this article or by regulations shall be filed with the Tax Commissioner by delivery, 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.
Terms Used In West Virginia Code 11-12B-10
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
- Tax commissioner: means the Tax Commissioner of the State of West Virginia, or his delegate. See West Virginia Code 11-12B-2