Taxpayer Returns For All Public Utility Property Except Commercial Motor Vehicles

6.1. Returns for all property subject to valuation by the Board of Public Works shall be filed on a form provided by the State Tax Division. The forms may be provided by the Tax Division electronically or on paper. The forms shall be made available to taxpayers for completion and return. The Tax Division may require that the form be filed electronically, and forms may be found at the Tax Division's website, https://tax.wv.gov.

6.2. To assure equality and uniformity in administration, no assessor or taxpayer shall substitute or supplement any other form for the Tax Commissioner's prescribed returns, without the prior approval of the Tax Commissioner. All approvals granted by the Tax Commissioner prior to the effective date of this rule are withdrawn.

6.3. All taxpayers shall prepare one (1) copy of the appropriate property tax return and file it with the Tax Commissioner.

6.4. Public utility property tax returns shall be filed no later than May 1st of each year.

6.5. The Tax Commissioner, for good cause shown, may grant an extension of filing deadlines.