West Virginia § 11-24-14 Time and place for filing returns and paying tax

West Virginia Statutes

§ 11-24-14 — Time and place for filing returns and paying tax

West Virginia § 11-24-14

Ch. 11TAXATION

Art. 24CORPORATION NET INCOME TAX

This text of West Virginia § 11-24-14 (Time and place for filing returns and paying 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 § 11-24-14 (2026).

Text

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.

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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.