West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13V-8
Extension of time for filing returns
Official textcode.wvlegislature.gov
The Tax Commissioner may, upon written request received on or prior to the due date of the annual return or any periodic estimate, grant a reasonable extension of time for filing any return or other document required by this article, upon such terms as he or she may by rule prescribe, or by contract require, if good cause satisfactory to the Tax Commissioner is provided by the taxpayer.
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In this chapter (40 sections)
- 11-13T-8 · Legislative rules
- 11-13T-9 · Burden of proof
- 11-13U-1 · Short title
- 11-13U-2 · Legislative finding and purpose
- 11-13U-3 · Definitions
- 11-13U-4 · High-growth business investment tax credit
- 11-13U-5 · Restrictions on investment
- 11-13U-6 · Penalty
- 11-13U-7 · Disclosure of tax credits
- 11-13U-8 · Tax credit review and accountability
- 11-13U-9 · Rules
- 11-13U-10 · Effective date; expiration of credit
- 11-13V-1 · Short title
- 11-13V-2 · Legislative intent and findings
- 11-13V-3 · Definitions
- 11-13V-4 · Imposition of tax
- 11-13V-4A · Coalbed methane
- 11-13V-5 · Accounting periods and methods of accounting
- 11-13V-6 · Time for filing annual returns and other documents
- 11-13V-7 · Periodic installment payments of taxes imposed by this…
- 11-13V-8 · Extension of time for filing returns
- 11-13V-9 · Extension of time for paying tax
- 11-13V-10 · Place for filing returns or other documents
- 11-13V-11 · Time and place for paying tax shown on returns
- 11-13V-12 · Signing of returns and other documents
- 11-13V-13 · Bond of taxpayer may be required
- 11-13V-14 · Collection of tax; agreement for processor to pay tax due…
- 11-13V-15 · Records
- 11-13V-16 · General procedure and administration
- 11-13V-17 · Crimes and penalties
- 11-13W-1 · Tax credits for apprenticeship training in construction…
- 11-13X-1 · Short title
- 11-13X-2 · Legislative findings and purpose
- 11-13X-3 · Definitions
- 11-13X-4 · Creation of the tax credit
- 11-13X-5 · Amount of credit allowed; limitation of the credits
- 11-13X-6 · Requirements for credit
- 11-13X-7 · Application of credit to state taxes
- 11-13X-8 · Uses of credit; unused credit; carry forward; carry back…
- 11-13X-9 · Legislative rules