West Virginia § 11-23-11 - 11-23-11. Time and place for paying tax shown on returns.
Full text of West Virginia West Virginia Code § 11-23-11 — 11-23-11. Time and place for paying tax shown on returns., with citation guidance and answers to common questions.
§ 11-23-11. 11-23-11. Time and place for paying tax shown on returns.
(a) In general. -- The person required to make the annual return required by this article shall, without assessment or notice and demand from the Tax Commissioner, pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).
(b) Date fixed for payment of tax. -- The date fixed for payment of the taxes imposed by this article shall be deemed to be a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 11-23-11
What does West Virginia Code § 11-23-11 cover?
Section 11-23-11 ("11-23-11. Time and place for paying tax shown on returns.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 11-23-11?
A common citation format is "West Virginia Code § 11-23-11" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 11-23-11 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.