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 § 11-9-14: Venue.

Read at publisher ↗

Where this section sits in the code

CHAPTER 11. TAXATION.
ARTICLE 9. CRIMES AND PENALTIES.

The Tax Commissioner or any other public officer initiating proceedings against any person shall do so in the county of this state wherein such person resides, if any element of the offense occurred in the county of residence, or if no element of the offense occurs in the county of residence, then the county where the offense was committed.

Collected 2026-09-06T00:21:27Z. Source file · JSON

Browse this collection