West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01M - Valuation Of Public Utility Property For Ad Valorem Property Tax Purposes
Section 110-1M-6 - Taxpayer Returns For All Public Utility Property Except Commercial Motor Vehicles

Universal Citation: 110 WV Code of State Rules 110-1M-6

Current through Register Vol. XLI, No. 38, September 20, 2024

6.1. The Tax Commissioner shall print taxpayer return forms. The forms shall be distributed to taxpayers for completion and return.

6.2. To assure equality and uniformity in administration, no assessor or taxpayer shall substitute or supplement any other form for the Tax Commissioner's prescribed returns, without the prior approval of the Tax Commissioner. All approvals granted by the Tax Commissioner prior to the effective date of this rule are withdrawn.

6.3. All taxpayers shall prepare one (1) copy of the appropriate property tax return and file it with the Tax Commissioner.

6.4. Public utility property tax returns shall be filed no later than May 1st of each year.

6.5. The Tax Commissioner, for good cause shown, may grant an extension of filing deadlines.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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