West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-24-14
Time and place for filing returns and paying tax
Official textcode.wvlegislature.gov
A person required to make and file a return under this article shall pay any tax shown to be due by such return, without assessment, notice or demand, 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, statement or other document required to be filed by this article and for the payment of any tax.
Source: view the official text
In this chapter (40 sections)
- 11-24-7A · Special apportionment rules
- 11-24-7B · Special apportionment rules - financial organizations
- 11-24-8 · Accounting periods and methods of accounting
- 11-24-9 · Credits against primary tax; election of taxpayer; expiration…
- 11-24-9A · Credits against primary tax; election of taxpayer
- 11-24-9B · Limited tax credits - Financial organizations
- 11-24-9C · Research and development credit against primary tax
- 11-24-10 · Credit for hiring of qualified employees by eligible…
- 11-24-10A · Nonrefundable credit for matching contribution to…
- 11-24-11 · Credit for reducing electric or natural gas or water utility…
- 11-24-11A · Credit for reducing telephone utility rates for low-income…
- 11-24-11B · Credit for utility taxpayers with net operating loss…
- 11-24-12 · Military incentive tax credit
- 11-24-13 · Returns; time for filing
- 11-24-13A · Method of filing for business taxes
- 11-24-13B · Information return for corporations electing to be taxed…
- 11-24-13C · Determination of taxable income or loss using combined…
- 11-24-13D · Determination of the business income of the combined group
- 11-24-13E · Designation of surety
- 11-24-13F · Water's-edge reporting mandated absent affirmative election…
- 11-24-14 · Time and place for filing returns and paying tax
- 11-24-15 · Signing of returns and other documents
- 11-24-16 · Declarations of estimated tax
- 11-24-17 · Payments of estimated tax
- 11-24-17A · 11-24-17A
- 11-24-18 · Extensions of time
- 11-24-19 · Requirements concerning returns, notices, records and…
- 11-24-20 · Report of change in federal taxable income
- 11-24-21 · Change of election
- 11-24-22 · 11-24-22
- 11-24-22A · Tax credit for value-added products from raw agricultural…
- 11-24-23 · Credit for consumers sales and service tax and use tax paid
- 11-24-23A · Credit for qualified rehabilitated buildings investment
- 11-24-23B · Definitions
- 11-24-23C · Procedures
- 11-24-23D · Standards
- 11-24-23E · Carryback, carryforward
- 11-24-23F · Credit allowed for specific taxable years
- 11-24-23G · Application of credits
- 11-24-24 · Credit for income tax paid to another state