W. Va. Code R. § 110-23-16

Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-23-16 - Place For Filing Returns Or Other Documents

Tax returns, statements or other documents, or copies thereof, required by Section '11-23-1 et seq. of the West Virginia Code or by these regulations shall be filed with the Tax Commissioner by delivering such returns, statements or other documents, or copies thereof, in person or by mail, to the Tax Commissioner's office in Charleston, West Virginia: Provided, That the Tax Commissioner may, by regulation, prescribe the place for filing tax returns, statements or other documents or copies thereof.

W. Va. Code R. § 110-23-16