Current through Register Vol. XLII, No. 1, January 3, 2025
Section 110-13A-13 - Filing13.1. Place for Filing Returns and Other Documents. -- Tax returns, statements, or other documents, or copies thereof, shall be filed with the Tax Commissioner by delivery, in person or by mail, to his office in Charleston, West Virginia. The Tax Commissioner may, by regulation, designate any place for filing such returns, statements, or other documents, or copies thereof.W. Va. Code R. § 110-13A-13