W. Va. Code R. § 110-12A-16

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-12A-16 - Penalties

16.1. If any taxpayer fails to file the carrier tax return or files his return but fails to remit in whole or in part the proper amount of tax, there shall be added to the amount of unpaid tax, from the date such tax should have been paid, a penalty in the amount of one percent (1%) per month of delinquency.

16.2. However, the Tax Commissioner may waive penalties upon a showing of reasonable cause by the taxpayer for his delinquency. Reasonable cause must be affirmatively pleaded, in writing, by the taxpayer and he must set forth in detail the reasons for his delinquency or failure. The Tax Commissioner's waiver will be in writing.

16.3. Financial hardship such as a lack of funds at the time the return was due does not qualify as reasonable cause. Also, the past filing history of a taxpayer is not relevant when considering the issue of reasonable cause for a present delinquency. The fact that the taxpayer, in the past, filed all returns and paid all taxes timely is immaterial to the issue at hand.

16.4. Reasonable cause does exist for late filing where the taxpayer, because of circumstances beyond his control, is prevented from filing timely. This results when natural disasters such as floods and fires occur.

W. Va. Code R. § 110-12A-16