W. Va. Code R. § 110-12A-6

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

Section 110-12A-6 - Return of the Taxpayer

6.1. Annual return. -- Any taxpayer who is liable for either the tax on gross income or the tax on net income, or for both, shall file an annual carrier income tax return with the State Tax Department. The taxpayer shall disclose the following on said return:

(a) The gross income from all transportation business beginning and ending within the state;

(b) The total gross income of the business wherever conducted;

(c) The net transportation income of the business wherever conducted;

(d) The total amount of business conducted in this State, measured in the units hereinbefore prescribed; (See Section 2 of these rules, for different types of carriers employ different units of measure)

(e) The total amount of business done, wherever conducted, measured in the units previously prescribed.

6.2. In determining units of measure traveled in West Virginia, the Tax Commissioner may designate one (1) month in the tax year as the period for which the amount of business conducted in this State, measure in such units, shall be reported and shall fix the total amount of business conducted in the state for the whole tax year by multiplying the amount determined for the designated month by twelve (12).

6.3. In cases where it is not possible for the carrier to accurately determine its ton-miles, passenger-miles, etc. within West Virginia, the carrier may rely upon and the Tax Department will accept statistics and records prepared by the Interstate Commerce Commission as to that particular carrier's mileage within this State. Said reports will only be acceptable if a reasonably accurate mileage figure cannot be computed from the taxpayer's books and records.

W. Va. Code R. § 110-12A-6