Tax returns, statements, or other documents, or copies thereof, required by this article or by regulations shall be filed with the Tax Commissioner by delivery, in person or by mail, to his office in Charleston, West Virginia: Provided, That the Tax Commissioner may, by regulation, prescribe the place for filing such returns, statements, or other documents, or copies thereof.
Structure West Virginia Code
Article 13A. Severance and Business Privilege Tax Act
§11-13A-1. Short Title; Arrangement and Classification
§11-13A-3a. Imposition of Tax on Privilege of Severing Natural Gas or Oil
§11-13A-3b. Imposition of Tax on Privilege of Severing Timber
§11-13A-3c. Imposition of Tax on Privilege of Severing Other Natural Resources
§11-13A-3d. Imposition of Tax on Privilege of Severing Coalbed Methane
§11-13A-4. Treatment Processes as Production
§11-13A-5. Oil and Gas Operating Unit
§11-13A-7. Accounting Periods and Methods of Accounting
§11-13A-8. Time for Filing Annual Returns and Other Documents
§11-13A-9a. Periodic Installment Payments of Tax Imposed by Section Three of This Article
§11-13A-10. Paying Tax; Annual Tax Credit
§11-13A-11. Extension of Time for Filing Returns
§11-13A-12. Extension of Time for Paying Tax
§11-13A-13. Place for Filing Returns or Other Documents
§11-13A-14. Time and Place for Paying Tax Shown on Returns
§11-13A-15. Signing of Returns and Other Documents
§11-13A-16. Bond of Taxpayer May Be Required
§11-13A-17. Collection of Tax; Agreement for Processor to Pay Tax Due From Severor
§11-13A-19. General Procedure and Administration
§11-13A-20. Crimes and Penalties
§11-13A-20a. Dedication of Tax