WVC 11 - 13 V- 8
§11-13V-8. Extension of time for filing returns.
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 or she may by rule prescribe, or by contract require, if good
cause satisfactory to the Tax Commissioner is provided by the
Note: WV Code updated with legislation passed through the 2016 Regular Session
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