{"data":{"id":"us-wv/w.-va.-code-11-15-22","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15-22","heading":"Consolidated returns.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 15. CONSUMERS SALES AND SERVICE TAX."],"source_url":"https://code.wvlegislature.gov/11-15-22/","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":"eb6876a806fe7d7a09489778d1b21bb31c7b371911847b29cbd09584d3e1e6ba","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15-21","next":"us-wv/w.-va.-code-11-15-23"},"notice":"GroundRules: Original legal text. Not legal advice."}