W. Va. Code R. § 110-13A-1 - Filing Extensions

11.1. Time Extension for Filing. -- If the taxpayer can show good cause to the satisfaction of the Tax Commissioner, the Tax Commissioner may, upon written request received on or prior to the due date of the annual or any periodic estimate, grant a reasonable extension of time for filing any return or other document. Such extension shall be granted upon such terms as the Tax Commissioner may by regulation prescribe or by contract require.

11.2. Extension for Filing Not Extension for Payment. -- The granting of a time extension under Subsection 11.1 of these regulations shall not alone be deemed to extend the due date for payment of the tax.

Notes

W. Va. Code R. § 110-13A-1