West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13A - Severance Tax
Section 110-13A-1 - Filing Extensions

Universal Citation: 110 WV Code of State Rules 110-13A-1

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

11.1. Time Extension for Filing. -- If the taxpayer can show good cause to the satisfaction of the Tax Commissioner, the Tax Commissioner may, upon written request received on or prior to the due date of the annual or any periodic estimate, grant a reasonable extension of time for filing any return or other document. Such extension shall be granted upon such terms as the Tax Commissioner may by regulation prescribe or by contract require.

11.2. Extension for Filing Not Extension for Payment. -- The granting of a time extension under Subsection 11.1 of these regulations shall not alone be deemed to extend the due date for payment of the tax.

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