West Virginia Code 11-12B-8 – Extension of time for filing return
Current as of: 2023 | Check for updates
|
Other versions
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 may by regulation prescribe, or by contract require, if good cause satisfactory to the Tax Commissioner is provided by the taxpayer.
Terms Used In West Virginia Code 11-12B-8
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Contract: A legal written agreement that becomes binding when signed.
- Document: means any deed, or instrument or writing by which any real property within this state or any interest in real property is granted, conveyed or otherwise transferred to the grantee, purchaser or any other person. See West Virginia Code 11-22-1
- Tax commissioner: means the Tax Commissioner of the State of West Virginia, or his delegate. See West Virginia Code 11-12B-2
- Taxpayer: means and includes any individual, partnership, joint venture, association, corporation, receiver, trustee, guardian, executor, administrator, fiduciary or representative of any kind engaged in the business of producing, severing or extracting coal in this state for sale, profit or commercial use. See West Virginia Code 11-12B-2