W. Va. Code R. § 110-39-3

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

Section 110-39-3 - Electronic filing of returns

Returns for the special district excise tax shall be filed on a form provided by the State Tax Department. Returns for any sales tax collected within the special excise district shall also be filed on a form provided by the State Tax Department. The forms shall be filed electronically, in accordance with the procedures set forth in the State Tax Department's Rule, Use and Acceptance of Electronic Records, 110CSR10D. All of the tax returns covered by this rule shall be filed electronically, regardless of the amounts due.