W. Va. Code R. § 110-6A-8

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-6A-8 - Records Keeping

All records and other documents shall be preserved for a period of time not less than three (3) years from the due date of the monthly return to which they relate, unless:

8.1. The Tax Commissioner or Director in writing requires the operator to keep records for a longer period;

8.2. An agreement extending the time for issuance of a deficiency assessment is executed, which shall automatically extend the time for retention of records.

W. Va. Code R. § 110-6A-8