WVC 11 - 13 A- 13
§11-13A-13. Place for filing returns or other documents.
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.
Note: WV Code updated with legislation passed through the 2012 1st Special Session