GroundRules
W. Va. Code § 11-27-21: Apportionment of gross receipts.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 27. HEALTH CARE PROVIDER TAXES.
When a service is rendered partially in this state and partially in another state, gross receipts attributable to such service shall be allocated or apportioned in accordance with uniform rules promulgated by the Tax Commissioner.
Collected 2026-09-06T00:22:07Z. Source file · JSON