West Virginia Code 11-21-52 – Time and place for filing returns and paying tax
Current as of: 2023 | Check for updates
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A person required to make and file a return under this article shall, without assessment, notice or demand, pay any tax due thereon to the Tax Commissioner on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The Tax Commissioner shall prescribe by regulation the place for filing any return, declaration, statement, or other document required pursuant to this article and for payment of any tax.
Terms Used In West Virginia Code 11-21-52
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- 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
- Person: means every natural person, association or corporation. See West Virginia Code 11-22-1