The Tax Commissioner may, upon written request received on or prior to the due date of the annual return or any periodic estimate, grant a reasonable extension of time for filing any return or other document required by this article, upon such terms as he or she may by rule prescribe, or by contract require, if good cause satisfactory to the Tax Commissioner is provided by the taxpayer.
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