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-9 - Payment

Universal Citation: 110 WV Code of State Rules 110-12A-9

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

9.1. The full amount of carrier tax due the state must be paid on or before the fifteenth (15th) day of the third month following the close of the taxable year. The taxpayer may elect to pay the amount of carrier tax in two (2) equal installments in which case the first installment shall be paid on the date herein above prescribed and the second installment shall be paid on the fifteenth (15th) day of the sixth month following the close of the taxable year.

9.2. In other words, for a calendar year taxpayer, the full amount of the tax is due on March 15 following the close of the taxable year. He may elect, of course, to make his payments in two (2) equal installments on March 15 and June 15.

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