Time and place for filing returns and paying tax

A person required to make and file a return under this article shall, without assessment, notice or demand, pay any tax due thereon to the Tax Commissioner on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The Tax Commissioner shall prescribe by regulation the place for filing any return, declaration, statement, or other document required pursuant to this article and for payment of any tax.

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In this chapter (40 sections)

11-21-36 · 11-21-36
11-21-37 · Nonresident partners and shareholders of S corporations
11-21-37A · Allocation and apportionment of income of nonresidents from…
11-21-37B · Special apportionment rules
11-21-37C · Special apportionment rules - financial organizations
11-21-38 · West Virginia source income of nonresident estate or trust
11-21-39 · Share of nonresident estate, trust or beneficiary in income…
11-21-40 · Credit for income tax of state of residence
11-21-41 · Special case in which a nonresident need not file West…
11-21-42 · Military incentive tax credit
11-21-43 · Credit for consumers sales and service tax and use tax paid
11-21-44 · West Virginia source income of part-year resident individuals
11-21-45 · 11-21-45
11-21-46 · 11-21-46
11-21-47 · 11-21-47
11-21-48 · 11-21-48
11-21-49 · 11-21-49
11-21-50 · 11-21-50
11-21-51 · Returns and liabilities
11-21-51A · Composite returns
11-21-52 · Time and place for filing returns and paying tax
11-21-53 · Signing of returns and other documents
11-21-54 · Electronic filing for certain tax preparers
11-21-55 · Declaration of estimated tax
11-21-56 · Payments of estimated tax
11-21-57 · Extensions of time
11-21-58 · Requirements concerning returns, notices, records and…
11-21-59 · Report of change in federal taxable income
11-21-59A · Report of change in taxes paid to other states
11-21-60 · Change of election
11-21-61 · Extension of time for performing certain acts due to Desert…
11-21-62 · Income taxes of members of Armed Forces on death
11-21-63 · 11-21-63
11-21-64 · 11-21-64
11-21-65 · 11-21-65
11-21-66 · 11-21-66
11-21-67 · 11-21-67
11-21-68 · 11-21-68
11-21-69 · 11-21-69
11-21-70 · 11-21-70

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