West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-23 - Business Franchise Tax
Section 110-23-11 - Time And Place For Paying Tax Shown On Returns
Universal Citation: 110 WV Code of State Rules 110-23-11
Current through Register Vol. XLI, No. 38, September 20, 2024
11.1. In general. -- The person required to make the annual return required by the Business Franchise Tax Act, shall, without assessment or notice and demand from the Tax Commissioner, pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).
11.2. Date fixed for payment of tax. -- The date fixed for payment of the business franchise tax shall be deemed to be a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).
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