West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12A - Annual Tax On Incomes Of Certain Carriers
Section 110-12A-17 - Extension of Time

Universal Citation: 110 WV Code of State Rules 110-12A-17

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

17.1. The Tax Commissioner is without statutory authority to grant extensions of time in regard (to the) carrier tax. Inasmuch as this is a tax which is due and payable after the taxable year in which liability accrued, it is not deemed necessary to have extensions of time, except in the situation set forth in the next paragraph of this subsection.

17.2. If a taxpayer determines that it will not be possible to file a return or pay the tax timely, he should notify the Tax Department of such situation prior to the due date. Such notification may then be used by the Tax Department in consideration of penalty waiver.

17.3. If a taxpayer has received an extension of time from the Internal Revenue Service in which to file its federal income tax return, said taxpayer shall be entitled to a corresponding extension of time in which to file his carrier tax return. Upon receipt of a federal extension, the taxpayer must notify the Tax Department of such extension and make application for a West Virginia extension. The notification and application must be in writing.

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