West Virginia Code 11-15-19 – Other times for filing returns
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The Tax Commissioner may, upon written request, authorize a taxpayer whose books and records are not kept on a monthly basis to file returns at times other than those specified in section sixteen, but in no event shall a taxpayer make less than one return a calendar month, except as provided by section twenty or as may be authorized in writing by the Tax Commissioner.
Terms Used In West Virginia Code 11-15-19
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
- Tax: includes all taxes, additions to tax, interest and penalties levied under this article or article ten of this chapter. See West Virginia Code 11-15-2
- Tax Commissioner: means the State Tax Commissioner or his or her delegate. See West Virginia Code 11-15-2
- Taxpayer: means any person liable for the tax imposed by this article or additions to tax, penalties and interest imposed by article ten of this chapter. See West Virginia Code 11-15-2