Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-13A-13 - Filing13.1. Place for Filing Returns and Other Documents. -- Tax returns, statements, or other documents, or copies thereof, shall be filed with the Tax Commissioner by delivery, in person or by mail, to his office in Charleston, West Virginia. The Tax Commissioner may, by regulation, designate any place for filing such returns, statements, or other documents, or copies thereof.W. Va. Code R. § 110-13A-13