West Virginia Code 11-27-23 – Time for filing returns and other documents
(a) Annual return. — Every person subject to a tax imposed by this article shall file an annual return with the Tax Commissioner. Returns made on the basis of a calendar year shall be filed on or before the thirty-first day of January following the close of the calendar year. Returns made on the basis of a fiscal year shall be filed on or before the last day of the first month following the close of the fiscal year.
Terms Used In West Virginia Code 11-27-23
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Contract: A legal written agreement that becomes binding when signed.
- Document: means any deed, or instrument or writing by which any real property within this state or any interest in real property is granted, conveyed or otherwise transferred to the grantee, purchaser or any other person. See West Virginia Code 11-22-1
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Person: means any individual, partnership, association, company, corporation or other entity engaging in a privilege taxed under this article. See West Virginia Code 11-27-3
- Tax: means any tax imposed by this article and, for purposes of administration and collection of such tax, includes any interest, additions to tax or penalties imposed with respect thereto under article 10 of this chapter. See West Virginia Code 11-27-3
- Taxpayer: means any person subject to any tax imposed by this article. See West Virginia Code 11-27-3
(b) Extension of time for filing return. — The Tax Commissioner may, upon written request received on or before the due date of the annual return or other document, grant a reasonable extension of time for filing any return, declaration or statement, or other document required to be filed by this article or by regulations, upon such terms as the commissioner may by rule prescribe, or by contract require, if good cause satisfactory to the Tax Commissioner is provided by the taxpayer. No such extension shall be for more than six months.