West Virginia § 11-21-52 Time and place for filing returns and paying tax

West Virginia Statutes

§ 11-21-52 — Time and place for filing returns and paying tax

West Virginia·Ch. 11 TAXATION·Art. 21 PERSONAL INCOME 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.

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

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.

West Virginia § 11-21-52 (Time and place for filing returns and paying tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.