It shall be the duty of every corporation required to pay the tax to file a properly completed return together with payment of tax owed to the Tax Commissioner by July 1, of the license year; and if it fails to do so it shall be liable for payment of interest, additions to tax and penalties prescribed in article ten of this chapter and subject to the penalties prescribed in section eight of this article.
Structure West Virginia Code
Article 12C. Corporate License Tax
§11-12C-2. Corporate License Required; Tax Levied; Exemption From Tax; Effective Date
§11-12C-3. Payment and Collection of Tax; Deposit of Money; Return Required
§11-12C-4. Due Date of Return; Payment of Tax
§11-12C-5. Annual Fee of Secretary of State as Attorney-in-Fact
§11-12C-6. Notice to Corporations Taxable; Tax as Lien
§11-12C-7. Monthly Report by Secretary of State to Tax Commissioner as to Corporations
§11-12C-8. Administrative and Criminal Penalties
§11-12C-9. Disposition of Corporate License Tax Collected
§11-12C-10. Applicability of Tax Procedure and Administration Act and Tax Crimes and Penalties Act