§11-25-6. Filing date.
No claim for relief shall be paid or allowed unless such
claim for relief is actually filed with and in the possession of
the state tax commissioner between and including the respective
dates of July one and September thirty following the calendar
year with respect to which the claim for relief under the
provisions of this article is based. Persons not filing claims
for relief as provided by this article within the appropriate
ninety-day filing period are deemed to have waived all claims for
relief for that particular calendar year. A claimant filing a
timely claim for relief may submit an amended claim for relief
within two years following the close of the appropriate filing
In case of sickness, absence or other disability of the
claimant or if, in the state tax commissioner's judgment good
cause exists, the state tax commissioner may extend the time for
filing a claim for relief for a period not to exceed six months.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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