Tax returns, statements or other documents, or copies thereof, required by this article, or rules promulgated by the commissioner, shall be filed with the Tax Commissioner by delivery, in person or by mail, to his or her office in Charleston, West Virginia: Provided, That the Tax Commissioner may, by rules, prescribe the place and other means of delivery for filing such returns, statements, or other documents, or copies thereof.
Structure West Virginia Code
Article 13V. Workers' Compensation Debt Reduction Act
§11-13V-2. Legislative Intent and Findings
§11-13V-5. Accounting Periods and Methods of Accounting
§11-13V-6. Time for Filing Annual Returns and Other Documents
§11-13V-7. Periodic Installment Payments of Taxes Imposed by This Article; Exceptions
§11-13V-8. Extension of Time for Filing Returns
§11-13V-9. Extension of Time for Paying Tax
§11-13V-10. Place for Filing Returns or Other Documents
§11-13V-11. Time and Place for Paying Tax Shown on Returns
§11-13V-12. Signing of Returns and Other Documents
§11-13V-13. Bond of Taxpayer May Be Required
§11-13V-14. Collection of Tax; Agreement for Processor to Pay Tax Due From Severor