The taxes levied hereunder shall be due and payable in quarterly installments on or before the twenty-fifth day of the month succeeding the end of the quarter in which they accrue, except for the fourth quarter, for which taxes shall be due and payable on or before March 1 of the succeeding year. The insurer subject to making the payments shall, by the due date, prepare an estimate of the tax based on the estimated amount of taxable premium during the preceding quarter, and mail the estimate together with a remittance of the amount of tax to the office of the commissioner.
Structure West Virginia Code
Article 3. Licensing, Fees and Taxation of Insurers
§33-3-2. Qualifications for License
§33-3-3. Prerequisites to Issuance of Charter for Domestic Insurer
§33-3-4. Charter, Documents and Information to Be Filed
§33-3-5b. Capital and Surplus Requirements
§33-3-7. Issuance of License to Transact Insurance; Kinds of Insurance Authorized to Be Transacted
§33-3-8. Expiration of License; Renewal
§33-3-10. Mandatory Refusal, Revocation or Suspension
§33-3-11. Discretionary Refusal, Revocation or Suspension; Penalty in Lieu Thereof; Reissuance
§33-3-12. Deceptive, Misleading or Conflicting Names of Insurers
§33-3-14a. Additional Premium Tax
§33-3-14b. Credits Against Premium Tax for Investment in West Virginia Securities
§33-3-14c. Computation and Payment of Tax
§33-3-14e. Use of Insurance Premium Tax Proceeds to Support Health Sciences and Medical Schools
§33-3-33b. Report Regarding Volunteer Firefighter Workers’ Compensation Coverage