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W. Va. Code § 11-12B-8

Extension of time for filing return

West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective

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W. Va. Code § 11-12B-8, Extension of time for filing return, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363301
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The Tax Commissioner may, upon written request received on or prior to the due date of the annual return, or any periodic estimate, grant a reasonable extension of time for filing any return or other document required by this article upon such terms as he may by regulation prescribe, or by contract require, if good cause satisfactory to the Tax Commissioner is provided by the taxpayer.