West Virginia Code 11-12B-5 – Annual return
(a) On or before the expiration of one month after the end of the taxable year, every taxpayer subject to the tax imposed by this article shall make and file an annual return for the entire taxable year showing such information as the Tax Commissioner may require and computing the amount of taxes due under this article for the taxable year.
Terms Used In West Virginia Code 11-12B-5
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Tax commissioner: means the Tax Commissioner of the State of West Virginia, or his delegate. See West Virginia Code 11-12B-2
- Taxable year: means , in case of a return made for a fractional part of a year under the provisions of this article, or under regulations promulgated by the Tax Commissioner, the period for which such return is made. See West Virginia Code 11-12B-2
- Taxpayer: means and includes any individual, partnership, joint venture, association, corporation, receiver, trustee, guardian, executor, administrator, fiduciary or representative of any kind engaged in the business of producing, severing or extracting coal in this state for sale, profit or commercial use. See West Virginia Code 11-12B-2
(b) Any taxpayer may elect to file as part of a consolidated, composite or unitary group for purposes of the tax imposed by article thirteen-a of this chapter and if such election is made, the taxpayer shall file a consolidated, composite or unitary return under this article encompassing the same consolidated, composite or unitary group unless the Tax Commissioner shall specifically require or approve a filing on some other basis.