West Virginia Code 11-12B-6 – Periodic installment payments of estimated tax
(a) General rule. — The annual tax levied under this article shall be due and payable in monthly installments during the taxable year. Installment payments shall be due and payable on or before the last day of the month following the month in which the tax accrued: Provided, That the installment payment otherwise due under this subsection on or before June 30 each year shall be remitted to the Tax Commissioner on or before June 15 each year.
Terms Used In West Virginia Code 11-12B-6
- 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) Remittance form. — Each such taxpayer shall, on or before the last day of each month, make out an estimate of the tax for which the taxpayer is liable for the preceding month, in the form prescribed by the Tax Commissioner, sign the same and mail it together with a remittance of the amount of tax due to the office of the Tax Commissioner: Provided, That the installment payment otherwise due under this section on or before June 30 each year shall be remitted to the Tax Commissioner on or before June 15.
(c) Exception. — Notwithstanding the provisions of subsection (a) of this section, the Tax Commissioner, if he or she deems it necessary to ensure payment of the tax, may require the return and payment under this section for periods of shorter duration than that prescribed in said subsection.