W. Va. Code R. § 110-13A-12

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

Section 110-13A-12 - Remittance Extensions

12.1. Extension of Time for Payment of Tax Due on Amount Determined on Return. -- The Tax Commissioner may extend the time for payment of the amount of severance tax shown on any return for a reasonable period not to exceed six months from the date fixed for payment thereof.

12.2. Extension of Time for Payment of Tax Due on Amount Determined as Deficiency. -- The Tax Commissioner may extend the time for payment of the amount determined as a deficiency for a period not to exceed eighteen months from the date fixed for payment of the deficiency (or for a further period of twelve months in exceptional cases) where it is shown to the satisfaction of the Tax Commissioner that payment of a deficiency upon the date fixed for payment thereof will result in undue hardship to the taxpayer.

12.3. No Extension for Certain Deficiencies. -- No extension shall be granted under W. Va. Code '11-13A-12 for any deficiency which is due to negligence, to intentional disregard of regulations, or to fraud with intent to evade tax.

W. Va. Code R. § 110-13A-12