Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-13B-7 - Extension Of Time For Filing Returns7.1. The Tax Commissioner may, upon written request received on or prior to the due date of the annual return or any periodic estimate, grant a reasonable extension of time for filing any return or other document required by these regulations if good cause satisfactory to the Tax Commissioner is provided by the taxpayer. An extension of time for filing the return does not extend the time for payment of tax.W. Va. Code R. § 110-13B-7