{"data":{"id":"us-wv/w.-va.-code-11-13a-13","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13A-13","heading":"Place for filing returns or other documents.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 13A. SEVERANCE AND BUSINESS PRIVILEGE TAX ACT."],"source_url":"https://code.wvlegislature.gov/11-13A-13/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:41Z","sha256":"87d45c88af0b58356f679d0aaba4a89e59a2f0ac6a457690221bada3e8048c58","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13a-12","next":"us-wv/w.-va.-code-11-13a-14"},"notice":"GroundRules: Original legal text. Not legal advice."}