West Virginia Code 11-15-21 – Annual return; extension of time
(a) Date due. — On or before thirty days after the end of the tax year, each person liable for the payment of any tax due under this article shall make and file an annual return in such form as may be required by the Tax Commissioner, showing:
Terms Used In West Virginia Code 11-15-21
- Business: includes all activities engaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect, and all activities of the state and its political subdivisions which involve sales of tangible personal property or the rendering of services when those service activities compete with or may compete with the activities of other persons. See West Virginia Code 11-15-2
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Gross proceeds: means the amount received in money, credits, property or other consideration from sales and services within this state, without deduction on account of the cost of property sold, amounts paid for interest or discounts or other expenses whatsoever. See West Virginia Code 11-15-2
- Person: means any individual, partnership, association, corporation, limited liability company, limited liability partnership or any other legal entity, including this state or its political subdivisions or an agency of either, or the guardian, trustee, committee, executor or administrator of any person. See West Virginia Code 11-15-2
- Tax: includes all taxes, additions to tax, interest and penalties levied under this article or article ten of this chapter. See West Virginia Code 11-15-2
- Tax Commissioner: means the State Tax Commissioner or his or her delegate. See West Virginia Code 11-15-2
- Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
- Taxpayer: means any person liable for the tax imposed by this article or additions to tax, penalties and interest imposed by article ten of this chapter. See West Virginia Code 11-15-2
(1) Total gross proceeds of his business for preceding tax year,
(2) Gross proceeds upon which the tax for that year was computed, and
(3) Any other information necessary in the computation or collection of the tax that the Tax Commissioner may require.
(b) Supporting schedule for consolidated return. — Whenever a person operates two or more places of business and files a consolidated monthly return, a schedule shall be attached to the consolidated annual return showing, for each place of business, total sales and charges for rendering services, total transactions subject to tax and total tax collections.
(c) Payment. — After deducting the amount of prior payments during the tax year, the taxpayer shall forward the annual return along with payment of any remaining tax, due for the preceding tax year, to the Tax Commissioner. The taxpayer or his duly authorized agent shall verify the return under oath.
(d) Extension of time. — The Tax Commissioner for good cause shown, may, on written application of a taxpayer, extend the time for making any return required by the provisions of this article.