{"data":{"id":"us-wv/w.-va.-code-11-15-26","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15-26","heading":"Records of Tax Commissioner; preservation of returns.","body":"The Tax Commissioner shall keep full and accurate records of all moneys received by him He shall preserve all returns filed with him hereunder for five years.","path":["CHAPTER 11. TAXATION.","ARTICLE 15. CONSUMERS SALES AND SERVICE TAX."],"source_url":"https://code.wvlegislature.gov/11-15-26/","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":"33c18c3f64570d2c9852fa06006b9ea75539530e37dfb3279d57a2635eb8b303","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15-25","next":"us-wv/w.-va.-code-11-15-27"},"notice":"GroundRules: Original legal text. Not legal advice."}