GroundRules
W. Va. Code § 11-12B-10: Place for filing returns or other documents.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 12B. MINIMUM SEVERANCE TAX ON COAL.
Tax returns, statements, or other documents, or copies thereof, required by this article or by regulations shall be filed with the Tax Commissioner by delivery, in person or by mail, to his office in Charleston, West Virginia: Provided, That the Tax Commissioner may, by regulation, prescribe the place for filing such returns, statements, or other documents, or copies thereof.
Collected 2026-09-06T00:21:38Z. Source file · JSON