W. Va. Code R. § 110-13B-5

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

Section 110-13B-5 - Annual Return

5.1. On or before the expiration of one (1) month after the end of the taxable year, every taxpayer subject to the telecommunications tax shall make and file an annual return for the entire taxable year showing such information as the Tax Commissioner may reasonably require in computing the amount of such taxes due for that taxable year. The filing of the return is required regardless of whether any tax is due for the taxable year.