West Virginia Code 11-13A-14 – Time and place for paying tax shown on returns
Current as of: 2023 | Check for updates
|
Other versions
(a) General rule. — The person required to make the annual return required by this article shall, without assessment or notice and demand from the Tax Commissioner, pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).
Terms Used In West Virginia Code 11-13A-14
- commissioner: means the Tax Commissioner of the State of West Virginia or his or her delegate. See West Virginia Code 11-13A-2
- Contract: A legal written agreement that becomes binding when signed.
- Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
- Tax: means any tax imposed by this article and, for purposes of administration and collection of such tax, it includes any interest, additions to tax or penalties imposed with respect thereto under article ten of this chapter. See West Virginia Code 11-13A-2
(b) Date fixed for payment of tax. — The date fixed for payment of the taxes imposed by this article shall be deemed to be a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).
(c) Terms of extension. — Any extension of time for payment of tax under this section may be granted upon such terms as the Tax Commissioner may, by regulation, prescribe or by contract require.