West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-23 - Business Franchise Tax
Section 110-23-9 - Annual Returns

Universal Citation: 110 WV Code of State Rules 110-23-9

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

9.1. In general. -- Every person subject to the Business Franchise Tax Act shall make and file an annual return for the taxable year with the Tax Commissioner on or before:

9.1.1. The fifteenth (15th) day of the third (3rd) month of the next succeeding taxable year if the person is a corporation; or

9.1.2. The fifteenth (15th) day of the fourth (4th) month of the next succeeding taxable year if the person is a partnership.

9.1.3. The annual return shall include such information as the Tax Commissioner may require for determining the amount of business franchise taxes due for the taxable year.

9.2. Consolidated returns. -- Any corporation that files as a part of an affiliated group for purposes of the West Virginia Corporation Net Income Tax Act, shall file a consolidated return under the Business Franchise Tax Act.

9.3. The Tax Commissioner may, at his discretion, require an affiliated group of corporations to file a consolidated business franchise tax return in order to accurately determine the amount of business franchise tax due for the taxable year.

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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