W. Va. Code R. § 110-23-11

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

Section 110-23-11 - Time And Place For Paying Tax Shown On Returns

11.1. In general. -- The person required to make the annual return required by the Business Franchise Tax Act, shall, without assessment or notice and demand from the Tax Commissioner, pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).

11.2. Date fixed for payment of tax. -- The date fixed for payment of the business franchise tax shall be deemed to be a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).