(a) In general. -- The person required to make the annual return required by this article 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).
(b) Date fixed for payment of tax. -- The date fixed for payment of the taxes imposed by this article 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).
Structure West Virginia Code
Article 23. Business Franchise Tax
§11-23-2. Short Title; Arrangement of Sections or Portions Thereof
§11-23-3. Meaning of Terms; Specific Terms Defined
§11-23-3a. Meaning of Terms; General Rule
§11-23-5. Apportionment of Tax Base
§11-23-5a. Special Apportionment Rules - Financial Organizations
§11-23-6. Imposition of Tax; Change in Rate of Tax
§11-23-7. Persons and Other Organizations Exempt From Tax
§11-23-8. Accounting Periods and Methods of Accounting
§11-23-9a. Method of Filing for Business Taxes
§11-23-10. Extension of Time for Filing Returns
§11-23-11. Time and Place for Paying Tax Shown on Returns
§11-23-12. Extensions of Time for Paying Tax
§11-23-13. Declaration and Payment of Estimated Tax
§11-23-14. Requirements Concerning Returns, Notices, Records and Statements
§11-23-15. Signing of Returns and Other Documents
§11-23-16. Place for Filing Returns or Other Documents
§11-23-17. Credits Against Tax; Expiration of Credits
§11-23-17b. Application of Tax Credits
§11-23-18. Tax Under This Article in Addition to All Other Taxes
§11-23-21. General Procedure and Administration
§11-23-25. Credit for Consumers Sales and Service Tax and Use Tax Paid