West Virginia § 11-12C-4 Due date of return; payment of tax

West Virginia Statutes

§ 11-12C-4 — Due date of return; payment of tax

West Virginia § 11-12C-4

Ch. 11TAXATION

Art. 12CCORPORATE LICENSE TAX

This text of West Virginia § 11-12C-4 (Due date of return; payment of tax) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-12C-4 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.