{"data":{"id":"us-wv/w.-va.-code-11-15-19","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15-19","heading":"Other times for filing returns.","body":"The Tax Commissioner may, upon written request, authorize a taxpayer whose books and records are not kept on a monthly basis to file returns at times other than those specified in section sixteen, but in no event shall a taxpayer make less than one return a calendar month, except as provided by section twenty or as may be authorized in writing by the Tax Commissioner.","path":["CHAPTER 11. TAXATION.","ARTICLE 15. CONSUMERS SALES AND SERVICE TAX."],"source_url":"https://code.wvlegislature.gov/11-15-19/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:55Z","sha256":"71b8974f630dfbc9768c7a50749adbe329586f756470161980e50c5737aafa85","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15-18b","next":"us-wv/w.-va.-code-11-15-20"},"notice":"GroundRules: Original legal text. Not legal advice."}