Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 13A: SEVERANCE AND BUSINESS PRIVILEGE TAX ACT/§ 11-13A-11
West Virginia Statutes

§ 11-13A-11 — Extension of time for filing returns

West Virginia § 11-13A-11
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 13ASEVERANCE AND BUSINESS PRIVILEGE TAX ACT

This text of West Virginia § 11-13A-11 (Extension of time for filing returns) 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 § 11-13A-11 (2026).

Text

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 may by regulation prescribe, or by contract require, if good cause satisfactory to the Tax Commissioner is provided by the taxpayer.

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Legislative History

1985 Reg. Sess., HB1693; 1957 Reg. Sess., HB87; 1935 Reg. Sess., HB441

Nearby Sections

15
§ 11-1-1
Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
§ 11-1-1a
Provision of legal services
§ 11-1-1b
Training of employees
§ 11-1-2
General duties and powers of commissioner; appraisers
§ 11-1-2a
Refund of taxes erroneously collected
§ 11-1-2b
Housing index requirements
§ 11-1-3
Aiding board of public works, Auditor and treasurer
§ 11-1-4
Biennial report of commissioner; fiscal officers to furnish information
§ 11-1-4a
Powers of Tax Commissioner as to tax and revenue statistics
§ 11-1-5
Misconduct or negligence of officers
§ 11-1-6
Forms and instructions for assessors
§ 11-1-7
Assistance to commissioner by prosecuting attorney
§ 11-1-8
Repealed. Acts, 2010 Reg. Sess., Ch. 32
§ 11-1-9
Holders of short-term permits and licenses to sell; rulemaking
§ 11-10-1
Legislative findings
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Bluebook (online)
West Virginia § 11-13A-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-13A-11.