2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 12C. CORPORATE LICENSE TAX.
§11-12C-4. Due date of return; payment of tax.

§11-12C-4. Due date of return; payment of tax.

It shall be the duty of every corporation required to pay the tax to file a properly completed return together with payment of tax owed to the tax commissioner by the first day of July of the license year; and if it fails to do so it shall be liable for payment of interest, additions to tax and penalties prescribed in article ten of this chapter and subject to the penalties prescribed in section eight of this article.

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