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Email: Chapter 11, Article 9, Section 14

§11-9-14. Venue.

The Tax Commissioner or any other public officer initiating proceedings against any person shall do so in the county of this state wherein such person resides, if any element of the offense occurred in the county of residence, or if no element of the offense occurs in the county of residence, then the county where the offense was committed.

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West Virginia Code

Email WV Code

Email: Chapter 11, Article 9, Section 14

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§11-9-14. Venue.