West Virginia Code 11-23-9 – Annual returns
(a) In general. — Every person subject to the tax imposed by this article shall make and file an annual return for its taxable year with the Tax Commissioner on or before:
Terms Used In West Virginia Code 11-23-9
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- corporation: includes any corporations, S corporation, joint-stock company and any association or other organization which is taxable as a corporation under federal income tax laws or the income tax laws of this state. See West Virginia Code 11-23-3
- person: includes any corporation or partnership. See West Virginia Code 11-23-3
- taxable year: means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which tax liability is computed under this article. See West Virginia Code 11-23-3
(1) The fifteenth day of the third month of the next succeeding taxable year if the person is a corporation; or
(2) The fifteenth day of the fourth month of the next succeeding taxable year if the corporation is a partnership.
The annual return shall include such information as the Tax Commissioner may require for determining the amount of taxes due under this article for the taxable year.
(b) Special rule for tax exempt organizations with unrelated business taxable income. — Notwithstanding the provisions of subsection (a) of this section, when a business franchise tax return is required from an organization generally exempt from tax under subsection (b), section seven of this article, which has unrelated business taxable income, the annual return shall be filed on or before the fifteenth day of the fifth month following the close of the taxable year.
(c) Effective date. — The amendments to this section, made in the year one thousand nine hundred ninety-six, shall apply to tax returns that become due for taxable years beginning on or after the first day of that year.