There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 27. HEALTH CARE PROVIDER TAXES.
§11-27-21. Apportionment of gross receipts.
§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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