West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-10-5L
Payment of estimated tax
Official textcode.wvlegislature.gov
Payment of estimated tax or any installment thereof, shall be considered payment on account of the tax imposed by any article administered under this article for the taxable year.
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In this chapter (40 sections)
- 11-10-2 · Short title; arrangement and classification
- 11-10-3 · Application of this article
- 11-10-4 · Definitions
- 11-10-5 · General power; regulations and forms
- 11-10-5A · Investigations
- 11-10-5AA · Confidentiality of information obtained during…
- 11-10-5B · Subpoena and subpoena duces tecum
- 11-10-5BB · Applying lottery prizes to tax liabilities
- 11-10-5C · Returns by Tax Commissioner
- 11-10-5CC · Disclosure of certain tax information to Commissioner of…
- 11-10-5D · Confidentiality and disclosure of returns and return…
- 11-10-5DD · Disclosure of certain tax information pursuant to written…
- 11-10-5E · Service of notice
- 11-10-5EE · Limitations on claiming credits and rebates; rulemaking
- 11-10-5F · Timely filing and paying
- 11-10-5G · Time for performance of acts where last day falls on…
- 11-10-5H · Enforcement proceedings
- 11-10-5I · Enforcement powers
- 11-10-5J · Liability for taxes withheld or collected
- 11-10-5K · Fractional parts of a cent
- 11-10-5L · Payment of estimated tax
- 11-10-5M · Overpayment of installments
- 11-10-5N · Payment by commercially acceptable means
- 11-10-5O · Notice of fiduciary relationship
- 11-10-5P · Effective date of amendments
- 11-10-5Q · Settlement agreements and compromises
- 11-10-5R · Technical assistance advisories
- 11-10-5S · Disclosure of certain taxpayer information
- 11-10-5T · Payment by electronic fund transfers
- 11-10-5U · Disclosure of persons making retail sales of tobacco products
- 11-10-5V · Disclosure of tax information to the treasurer for return,…
- 11-10-5W · Confidentiality and disclosure of information set forth in…
- 11-10-5X · Waiver of derivative tax, interest and penalty imposed on…
- 11-10-5Y · Disclosure of return information to Consolidated Public…
- 11-10-5Z · Electronic filing for certain persons
- 11-10-6 · Mathematical or clerical errors; collection of balance due on…
- 11-10-7 · Assessment
- 11-10-7A · Abatement
- 11-10-7B · Abatement of interest attributable to errors and by tax…
- 11-10-7C · Abatement of any penalty or addition to tax attributable to…