West Virginia Code 11-27-21 – Apportionment of gross receipts
Current as of: 2023 | Check for updates
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When a service is rendered partially in this state and partially in another state, gross receipts attributable to such service shall be allocated or apportioned in accordance with uniform rules promulgated by the Tax Commissioner.
Terms Used In West Virginia Code 11-27-21
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- 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
- This state: means the State of West Virginia. See West Virginia Code 11-27-3