On or before the expiration of one month after the end of the taxable year, every taxpayer subject to a tax imposed by this article shall make and file an annual return for the entire taxable year showing all information the Tax Commissioner requires and computing the amount of taxes due under this article for the taxable year. Returns made on the basis of a calendar year shall be filed on or before the thirty-first day of January following the close of the calendar year. Returns made on the basis of a fiscal year shall be filed on or before the last day of the first month following the close of the fiscal year.
Structure West Virginia Code
Article 13V. Workers' Compensation Debt Reduction Act
§11-13V-2. Legislative Intent and Findings
§11-13V-5. Accounting Periods and Methods of Accounting
§11-13V-6. Time for Filing Annual Returns and Other Documents
§11-13V-7. Periodic Installment Payments of Taxes Imposed by This Article; Exceptions
§11-13V-8. Extension of Time for Filing Returns
§11-13V-9. Extension of Time for Paying Tax
§11-13V-10. Place for Filing Returns or Other Documents
§11-13V-11. Time and Place for Paying Tax Shown on Returns
§11-13V-12. Signing of Returns and Other Documents
§11-13V-13. Bond of Taxpayer May Be Required
§11-13V-14. Collection of Tax; Agreement for Processor to Pay Tax Due From Severor