§11-23-16. 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 delivering it, in person or by
mail, to his office in Charleston, West Virginia: Provided,
the tax commissioner may, by regulation, prescribe the place for
filing such returns, statements or other documents, or copies
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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