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Email: Chapter 11, Article 15, Section 22

§11-15-22. Consolidated returns.

A person operating two or more places of business of like character from which are made or dispensed sales or services which are taxable hereunder shall file consolidated returns covering all such sales or services.

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West Virginia Code

Email WV Code

Email: Chapter 11, Article 15, Section 22

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§11-15-22. Consolidated returns.