W. Va. Code R. § 110-12A-8

Current through Register Vol. XLII, No. 1, January 3, 2025

Section 110-12A-8 - Tax Year

8.1. All taxpayers shall keep books and file returns on a calendar year basis. A taxpayer may, with the consent of the Tax Commissioner, file returns and pay taxes on a basis other than a calendar year. Requests for such permission must be in writing.

W. Va. Code R. § 110-12A-8