W. Va. Code R. § 110-12A-9

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

Section 110-12A-9 - Payment

9.1. The full amount of carrier tax due the state must be paid on or before the fifteenth (15th) day of the third month following the close of the taxable year. The taxpayer may elect to pay the amount of carrier tax in two (2) equal installments in which case the first installment shall be paid on the date herein above prescribed and the second installment shall be paid on the fifteenth (15th) day of the sixth month following the close of the taxable year.

9.2. In other words, for a calendar year taxpayer, the full amount of the tax is due on March 15 following the close of the taxable year. He may elect, of course, to make his payments in two (2) equal installments on March 15 and June 15.