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Email: Chapter 11, Article 27, Section 21

§11-27-21. Apportionment of gross receipts.

When a service is rendered partially in this state and partially in another state, gross receipts attributable to such service shall be allocated or apportioned in accordance with uniform rules promulgated by the Tax Commissioner.

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West Virginia Code

Email WV Code

Email: Chapter 11, Article 27, Section 21

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§11-27-21. Apportionment of gross receipts.