West Virginia § 11-15-25 Records of nonresidents doing business in state

West Virginia Statutes

§ 11-15-25 — Records of nonresidents doing business in state

West Virginia § 11-15-25

Ch. 11TAXATION

Art. 15CONSUMERS SALES AND SERVICE TAX

This text of West Virginia § 11-15-25 (Records of nonresidents doing business in state) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-15-25 (2026).

Text

A nonresident person or foreign corporation engaged in a business within this state in the conduct of which the tax levied by this article becomes due, shall keep within this state adequate records concerning the operation of the business, and all taxes collected in the course of the business. The amount of the tax collected shall not be transmitted outside of this state without the written consent of, and in accordance with the conditions prescribed by the Tax Commissioner.

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A nonresident person or foreign corporation engaged in a business within this state in the conduct of which the tax levied by this article becomes due, shall keep within this state adequate records concerning the operation of the business, and all taxes collected in the course of the business. The amount of the tax collected shall not be transmitted outside of this state without the written consent of, and in accordance with the conditions prescribed by the Tax Commissioner.