W. Va. Code R. § 110-23-9

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

Section 110-23-9 - Annual Returns

9.1. In general. -- Every person subject to the Business Franchise Tax Act shall make and file an annual return for the taxable year with the Tax Commissioner on or before:

9.1.1. The fifteenth (15th) day of the third (3rd) month of the next succeeding taxable year if the person is a corporation; or

9.1.2. The fifteenth (15th) day of the fourth (4th) month of the next succeeding taxable year if the person is a partnership.

9.1.3. The annual return shall include such information as the Tax Commissioner may require for determining the amount of business franchise taxes due for the taxable year.

9.2. Consolidated returns. -- Any corporation that files as a part of an affiliated group for purposes of the West Virginia Corporation Net Income Tax Act, shall file a consolidated return under the Business Franchise Tax Act.

9.3. The Tax Commissioner may, at his discretion, require an affiliated group of corporations to file a consolidated business franchise tax return in order to accurately determine the amount of business franchise tax due for the taxable year.

W. Va. Code R. § 110-23-9