West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13 - Business And Occupational Tax
Section 110-13-5 - Return and Remittance by Taxpayer
Universal Citation: 110 WV Code of State Rules 110-13-5
Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. Annual return.
5.1.1. Every taxpayer shall, on or before the
expiration of one (1) month after the end of the tax year, file a business and
occupation tax return for the entire taxable year. The return must show the
gross proceeds of sales, gross income of business or other measure of tax in
dekatherms, kilowatts or kilowatt hours, as appropriate, and the taxpayer must
compute the amount of tax chargeable against him or her. The return must be
signed by the taxpayer.
5.1.2. For
a taxpayer maintaining records and paying taxes on a calendar year basis, the
annual return is due on or before January 31 of the following year. The annual
return is filed at the close of the taxable year and replaces the fourth (4th)
quarterly estimate. The annual return is a recompilation of the three (3)
quarterly estimates and the fourth (4th) quarter's business. It provides a
medium for making such adjustments on the quarterly estimates as may be
necessary.
5.2. Extension of time.
5.2.1. Any taxpayer
desiring an extension of time for filing his or her annual business and
occupation tax return must make the request in writing to the Tax Division. The
request must be postmarked before the due date of the return and must state the
reason for the request and the period of extension required. The taxpayer will
then be advised in writing as to whether or not the extension is granted. No
extension shall be granted for a period of time longer than ninety (90) days
from the due date of the annual return.
5.2.1.1. The written request for an extension
of time shall be signed by the taxpayer if made by an individual, or by the
president, vice president, secretary or treasurer of a corporation if made on
behalf of a corporation. If made on behalf of a partnership, joint venture,
association, trust, or any other group or combination acting as a unit, any
individual delegated by the firm, copartnership, joint adventure, association,
trust or any other group or combination acting as a unit shall sign the written
request for an extension of time on behalf of the taxpayer.
5.2.2. No extension of time may be
granted for filing of monthly or quarterly estimated returns.
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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