Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 15: CONSUMERS SALES AND SERVICE TAX/§ 11-15-26
West Virginia Statutes

§ 11-15-26 — Records of Tax Commissioner; preservation of returns

West Virginia·Ch. 11 TAXATION·Art. 15 CONSUMERS SALES AND SERVICE TAX
The Tax Commissioner shall keep full and accurate records of all moneys received by him He shall preserve all returns filed with him hereunder for five years.

Free access — add to your briefcase to read the full text and ask questions with AI

West Virginia § 11-15-26 (Records of Tax Commissioner; preservation of returns) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

1937 Reg. Sess., HB60

Nearby Sections

15
§ 11-1-1
Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
§ 11-1-1a
Provision of legal services
§ 11-1-1b
Training of employees
§ 11-1-2
General duties and powers of commissioner; appraisers
§ 11-1-2a
Refund of taxes erroneously collected
§ 11-1-2b
Housing index requirements
§ 11-1-3
Aiding board of public works, Auditor and treasurer
§ 11-1-4
Biennial report of commissioner; fiscal officers to furnish information
§ 11-1-4a
Powers of Tax Commissioner as to tax and revenue statistics
§ 11-1-5
Misconduct or negligence of officers
§ 11-1-6
Forms and instructions for assessors
§ 11-1-7
Assistance to commissioner by prosecuting attorney
§ 11-1-8
Repealed. Acts, 2010 Reg. Sess., Ch. 32
§ 11-1-9
Holders of short-term permits and licenses to sell; rulemaking
§ 11-10-1
Legislative findings
View on official source ↗