Time and place for paying tax shown on returns

# (a)

General rule. -- The person required to make the annual return required by this article 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).

# (b)

Date fixed for payment of tax. -- The date fixed for payment of the taxes imposed by this article 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).

# (c)

Terms of extension. -- Any extension of time for payment of tax under this section may be granted upon such terms as the Tax Commissioner may, by regulation, prescribe or by contract require.

Source: view the official text

In this chapter (40 sections)

11-13A-3B · Imposition of tax on privilege of severing timber
11-13A-3C · Imposition of tax on privilege of severing other natural…
11-13A-3D · Imposition of tax on privilege of severing coalbed methane
11-13A-3E · Imposition of tax on privilege of extracting and recovering…
11-13A-4 · Treatment processes as production
11-13A-5 · Oil and gas operating unit
11-13A-5A · Dedication of ten percent of oil and gas severance tax for…
11-13A-5B · Creation and cessation of West Virginia Future Fund;…
11-13A-6 · Additional tax on the severance, extraction and production…
11-13A-6A · Reallocation and dedication of percentage of severance tax…
11-13A-6B · Severance tax on coal extracted incident to highway…
11-13A-7 · Accounting periods and methods of accounting
11-13A-8 · Time for filing annual returns and other documents
11-13A-9 · Periodic installment payments of taxes imposed by sections…
11-13A-9A · Periodic installment payments of tax imposed by section…
11-13A-10 · Paying tax; annual tax credit
11-13A-10A · Tax credit for business investment and jobs expansion;…
11-13A-11 · Extension of time for filing returns
11-13A-12 · Extension of time for paying tax
11-13A-13 · Place for filing returns or other documents
11-13A-14 · Time and place for paying tax shown on returns
11-13A-15 · Signing of returns and other documents
11-13A-16 · Bond of taxpayer may be required
11-13A-16A · Nonresident person severing West Virginia timber owned by…
11-13A-17 · Collection of tax; agreement for processor to pay tax due…
11-13A-18 · Records
11-13A-19 · General procedure and administration
11-13A-20 · Crimes and penalties
11-13A-20A · Dedication of tax
11-13A-21 · Severability
11-13A-22 · Termination of exemption
11-13A-23 · 11-13A-23
11-13A-24 · 11-13A-24
11-13A-25 · Effective date
11-13B-1 · 11-13B-1
11-13B-2 · 11-13B-2
11-13B-3 · 11-13B-3
11-13B-4 · 11-13B-4
11-13B-5 · 11-13B-5
11-13B-6 · 11-13B-6

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