West Virginia § 11-23-9 - 11-23-9. Annual returns.
Full text of West Virginia West Virginia Code § 11-23-9 — 11-23-9. Annual returns., with citation guidance and answers to common questions.
§ 11-23-9. 11-23-9. Annual returns.
(a) In general. -- Every person subject to the tax imposed by this article shall make and file an annual return for its taxable year with the Tax Commissioner on or before:
(1) The fifteenth day of the third month of the next succeeding taxable year if the person is a corporation; or
(2) The fifteenth day of the fourth month of the next succeeding taxable year if the corporation is a partnership.
The annual return shall include such information as the Tax Commissioner may require for determining the amount of taxes due under this article for the taxable year.
(b) Special rule for tax exempt organizations with unrelated business taxable income. -- Notwithstanding the provisions of subsection (a) of this section, when a business franchise tax return is required from an organization generally exempt from tax under subsection (b), section seven of this article, which has unrelated business taxable income, the annual return shall be filed on or before the fifteenth day of the fifth month following the close of the taxable year.
(c) Effective date. -- The amendments to this section, made in the year one thousand nine hundred ninety-six, shall apply to tax returns that become due for taxable years beginning on or after the first day of that year.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 11-23-9
What does West Virginia Code § 11-23-9 cover?
Section 11-23-9 ("11-23-9. Annual 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 § 11-23-9?
A common citation format is "West Virginia Code § 11-23-9" (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 § 11-23-9 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.