West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13A - Severance Tax
Section 110-13A-12 - Remittance Extensions

Universal Citation: 110 WV Code of State Rules 110-13A-12

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

12.1. Extension of Time for Payment of Tax Due on Amount Determined on Return. -- The Tax Commissioner may extend the time for payment of the amount of severance tax shown on any return for a reasonable period not to exceed six months from the date fixed for payment thereof.

12.2. Extension of Time for Payment of Tax Due on Amount Determined as Deficiency. -- The Tax Commissioner may extend the time for payment of the amount determined as a deficiency for a period not to exceed eighteen months from the date fixed for payment of the deficiency (or for a further period of twelve months in exceptional cases) where it is shown to the satisfaction of the Tax Commissioner that payment of a deficiency upon the date fixed for payment thereof will result in undue hardship to the taxpayer.

12.3. No Extension for Certain Deficiencies. -- No extension shall be granted under W. Va. Code '11-13A-12 for any deficiency which is due to negligence, to intentional disregard of regulations, or to fraud with intent to evade tax.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.