W. Va. Code R. § 110-23-19

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

Section 110-23-19 - Records

19.1. Every taxpayer liable for reporting or paying taxes under the Business Franchise Tax Act shall keep such records, receipts, invoices and other pertinent papers and documents in such form as the Tax Commissioner may require by instruction.

19.2. Every taxpayer shall keep such records for not less than three (3) years after the annual return is filed under Section '11-23-1 et seq. of the West Virginia Code, unless the Tax Commissioner in writing authorizes their earlier destruction. An extension of time for making an assessment or filing a claim for refund shall automatically extend the time period for keeping the records for all years subject to assessment or refund covered in the agreement for extension of time for making an assessment.