W. Va. Code R. § 110-13B-12

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

Section 110-13B-12 - Records

12.1. Every taxpayer liable for reporting or paying the telecommunications tax shall keep such records, receipts, invoices, and other pertinent papers in such forms as the Tax Commissioner may reasonably require.

12.1.1. On or before February 29, 1988, every taxpayer liable for reporting or paying the telecommunications tax shall report to the Tax Commissioner the total length of such taxpayer's communication pathways and the number of channels of such pathway. In determining this, all channels and pathways shall be presumed to be one-way, i.e., a one channel wire shall be counted as one although information may travel through it in two directions.

12.2. Every taxpayer shall keep such records for not less than three (3) years after the annual return in filed, unless the Tax Commissioner in writing authorizes earlier destruction thereof. An extension of time for making an assessment automatically extends the time period for keeping the records for all years subject to assessment covered in the agreement.

W. Va. Code R. § 110-13B-12