West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-12C-4
Due date of return; payment of tax
Official textcode.wvlegislature.gov
It shall be the duty of every corporation required to pay the tax to file a properly completed return together with payment of tax owed to the Tax Commissioner by July 1, of the license year; and if it fails to do so it shall be liable for payment of interest, additions to tax and penalties prescribed in article ten of this chapter and subject to the penalties prescribed in section eight of this article.
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In this chapter (40 sections)
- 11-12B-2 · Definitions
- 11-12B-3 · Imposition of tax, credit
- 11-12B-4 · Accounting periods and methods of accounting
- 11-12B-5 · Annual return
- 11-12B-6 · Periodic installment payments of estimated tax
- 11-12B-7 · Time and place for paying tax shown on returns
- 11-12B-8 · Extension of time for filing return
- 11-12B-9 · Extension of time for paying tax
- 11-12B-10 · Place for filing returns or other documents
- 11-12B-11 · Signing of returns and other documents
- 11-12B-12 · Bond of taxpayer may be required
- 11-12B-13 · Collection of tax; Tax Commissioner may require first…
- 11-12B-14 · Records
- 11-12B-15 · General procedure and administration
- 11-12B-16 · Criminal penalties
- 11-12B-17 · Severability
- 11-12B-18 · Effective date; compliance
- 11-12C-1 · Definitions
- 11-12C-2 · Corporate license required; tax levied; exemption from tax;…
- 11-12C-3 · Payment and collection of tax; deposit of money; return…
- 11-12C-4 · Due date of return; payment of tax
- 11-12C-5 · Annual fee of Secretary of State as attorney-in-fact
- 11-12C-6 · Notice to corporations taxable; tax as lien
- 11-12C-7 · Monthly report by Secretary of State to Tax Commissioner as…
- 11-12C-8 · Administrative and criminal penalties
- 11-12C-9 · Disposition of corporate license tax collected
- 11-12C-10 · Applicability of tax procedure and administration act and…
- 11-12C-11 · Effective date
- 11-12C-12 · Severability
- 11-12C-13 · Repeal of article
- 11-12D-1 · Legislative findings and declaration of purpose
- 11-12D-2 · Establishment of office of business registration;…
- 11-12D-3 · Agency contact list; dispersal of database information to…
- 11-12D-4 · Confidentiality of records of the centralized database for…
- 11-12D-5 · Staffing for office of business registration; costs of…
- 11-12D-6 · Limited effect of article; intent of Legislature
- 11-13-1 · Definitions
- 11-13-2 · Imposition of privilege tax
- 11-13-2A · 11-13-2A
- 11-13-2B · 11-13-2B