West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13B - Telecommunications Tax
Section 110-13B-7 - Extension Of Time For Filing Returns
Universal Citation: 110 WV Code of State Rules 110-13B-7
Current through Register Vol. XLI, No. 38, September 20, 2024
7.1. The Tax Commissioner may, upon written request received on or prior to the due date of the annual return or any periodic estimate, grant a reasonable extension of time for filing any return or other document required by these regulations if good cause satisfactory to the Tax Commissioner is provided by the taxpayer. An extension of time for filing the return does not extend the time for payment of tax.
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