W. Va. Code R. § 110-23-10

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

Section 110-23-10 - Extension Of Time For Filing Returns

The Tax Commissioner may grant a reasonable extension of time for filing any returns or other documents required under the Business Franchise Tax Act upon such terms as the Tax Commissioner prescribes in these regulations. An extension of time for filing "Federal Form 1120," Federal Form 990T or Federal Form 1065 shall automatically extend the time for filing any return or other document required by the Business Franchise Tax Act for the same period as the extension for filing such federal form. An extension of time for filing a return shall not extend the time for payment of the tax.

10.1. Documents and payment to be submitted for granting of an extension of time for filing returns. -- Taxpayers seeking an extension of time for filing a return under this Section shall pay the total amount of tax estimated to be due at the time of filing the request for such extension, unless an extension of time for paying tax has been requested and not denied, or has been granted, and shall at the time of filing the request for such extension file a copy of the taxpayer's request for an extension of time for filing "Federal Form 1120," Federal Form 990T or Federal Form 1065. Failure to file the aforesaid documents in a proper and timely manner or, if an extension of time for paying tax has not been requested or has been denied, failure to pay the total estimated tax due at the time of the submission of a request for an extension of time for filing a return under this Section shall result in the denial of an extension of time to file the West Virginia Business Franchise Tax return.