West Virginia Code 11-27-26 – Place for filing returns and other documents
Current as of: 2023 | Check for updates
|
Other versions
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.
Terms Used In West Virginia Code 11-27-26
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Person: means any individual, partnership, association, company, corporation or other entity engaging in a privilege taxed under this article. See West Virginia Code 11-27-3
- Tax: means any tax imposed by this article and, for purposes of administration and collection of such tax, includes any interest, additions to tax or penalties imposed with respect thereto under article 10 of this chapter. See West Virginia Code 11-27-3