West Virginia Code 11-19-5a – Due date of reports; additional reports; extension of time
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Every person subject to the tax imposed by this article shall on or before the fifteenth day of each month make and file with the commissioner a report of such person's operations for the preceding month to verify liability for tax under this article. This report shall be in a form prescribed by the Tax Commissioner.
Terms Used In West Virginia Code 11-19-5a
- Commissioner: means the State Tax Commissioner, and where the meaning of the context requires, all deputies and employees duly authorized by him . See West Virginia Code 11-19-1
- Person: shall mean and include an individual, firm, partnership, association or corporation. See West Virginia Code 11-19-1
The commissioner may by fifteen days' written notice require the filing of such additional reports as he deems necessary to verify a person's liability under this article.
Upon written application setting forth good cause, the commissioner may extend the time for filing such reports or additional reports on such terms and conditions as he may require.