West Virginia Code
Article 27. Health Care Provider Taxes
§11-27-23. Time for Filing Returns and Other Documents

(a) Annual return. -- Every person subject to a tax imposed by this article shall file an annual return with the Tax Commissioner. 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.
(b) Extension of time for filing return. -- The Tax Commissioner may, upon written request received on or before the due date of the annual return or other document, grant a reasonable extension of time for filing any return, declaration or statement, or other document required to be filed by this article or by regulations, upon such terms as the commissioner may by rule prescribe, or by contract require, if good cause satisfactory to the Tax Commissioner is provided by the taxpayer. No such extension shall be for more than six months.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 27. Health Care Provider Taxes

§11-27-1. Legislative Findings

§11-27-2. Short Title; Arrangement and Classification

§11-27-3. Definitions

§11-27-4. Imposition of Tax on Ambulatory Surgical Centers

§11-27-5. Imposition of Tax on Providers of Chiropractic Services

§11-27-6. Imposition of Tax on Providers of Dental Services

§11-27-7. Imposition of Tax on Providers of Emergency Ambulance Service

§11-27-8. Imposition of Tax on Providers of Independent Laboratory or X-Ray Services

§11-27-9. Imposition of Tax on Providers of Inpatient Hospital Services

§11-27-10. Imposition of Tax on Providers of Intermediate Care Facility Services for Individuals With an Intellectual Disability

§11-27-10a. Imposition of Tax on Managed Care Organizations

§11-27-11. Imposition of Tax on Providers of Nursing Facility Services, Other Than Services of Intermediate Care Facilities for Individuals With an Intellectual Disability

§11-27-12. Imposition of Tax on Providers of Nursing Services

§11-27-13. Imposition of Tax on Providers of Opticians' Services

§11-27-14. Imposition of Tax on Providers of Optometric Services

§11-27-15. Imposition of Tax on Providers of Outpatient Hospital Services

§11-27-16. Imposition of Tax on Providers of Physicians' Services

§11-27-17. Imposition of Tax on Providers of Podiatry Services

§11-27-18. Imposition of Tax on Providers of Psychological Services

§11-27-19. Imposition of Tax on Providers of Therapists' Services

§11-27-20. Double Taxation Prohibited

§11-27-21. Apportionment of Gross Receipts

§11-27-22. Accounting Periods and Methods of Accounting

§11-27-23. Time for Filing Returns and Other Documents

§11-27-24. Payment of Estimated Tax

§11-27-25. Time for Paying Tax

§11-27-26. Place for Filing Returns and Other Documents

§11-27-27. Signing of Returns and Other Documents

§11-27-28. Records

§11-27-29. General Procedure and Administration

§11-27-30. Exchange of Information to Facilitate Compliance

§11-27-31. Crimes and Penalties

§11-27-32. Dedication of Tax

§11-27-33. Abrogation

§11-27-34. Severability

§11-27-35. Effective Date

§11-27-36. Phase Out and Elimination of Tax on Services of Individual Practitioners

§11-27-37. Contingent Increase in Rates of Certain Health Care Provider Taxes

§11-27-38. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals

§11-27-39. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals to Increase Practitioner Payment Fee Schedules