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West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-15-22: Consolidated returns.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

A person operating two or more places of business of like character from which are made or dispensed sales or services which are taxable hereunder shall file consolidated returns covering all such sales or services.

Collected 2026-09-06T00:21:55Z. Source file · JSON

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