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IN THE SUPREME COURT OF APPEALS OF WEST VIRGINIA ___ No. 21463 ___ WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES/WELSH EMERGENCY HOSPITAL AND WEST VIRGINIA DIVISION OF PERSONNEL, Petitioner
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The West Virginia Department of Revenue is responsible for overseeing tax collection and enforcement in the state.
Any individual or business who earns income in West Virginia may be required to file with the Department of Revenue.
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