There is a newer version of the West Virginia Code
2023
2022
2021
2020
2019
Other previous versions
View our newest version here

2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 9. CRIMES AND PENALTIES.
§11-9-14. Venue.

§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.

Disclaimer: These codes may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.