ADMINISTRATIVE NOTICE 96-12 Subject: Date for filing tax payments, returns and schedules due on or after January19, 1996 may be extended upon application and approval
FACTS This Administrative Notice is a declaration of the policy to be followed by the West Virginia Department of Tax and Revenue regarding extensions of time made necessary by the West Virginia floods of January, 1996, for filing tax returns and tax schedules and making tax payments. DISCUSSION AND ANALYSIS After January 19, 1996, numerous counties of the State of West Virginia suffered severe floods which caused great damage, loss and disruption of normal activity and commerce. As a result of the flooding, twenty nine counties of the State have thus far been declared disaster areas. These counties are as follows: Berkeley Brooke Cabell Grant Greenbrier Hancock Hampshire Hardy Jackson Jefferson Mason Marshall Mineral Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Randolph Summers Tyler Tucker Wayne Webster Wetzel Wood Flood recovery efforts are proceeding with all deliberate speed. However, it is anticipated that full recovery from the economic and operational effects of the flood may take some time. The flood has caused property damage, economic loss, personal hardship and injury to many citizens of the affected counties. In recognition of the hardships and economic disruption caused by the flooding of recent days, the Department of Tax and Revenue will allow Taxpayers in the affected counties listed above to apply for extensions of time to file any tax return and make any payment of tax normally due during the period of January 19, 1996 through February 29, 1996 for the taxes enumerated below. Upon approval of an application for extension of time, the time for filing of returns or payment of tax may be extended for up to ninety days from the due date of the return or payment. POLICY STATEMENT This policy statement is effective for any tax return, tax schedule or tax payment due on or after January 15, 1996 and on or before February 29, 1996 for the following taxes: Employer withholdings of personal income tax The West Virginia corporation net income tax The West Virginia business franchise tax The West Virginia consumers sales and service tax The West Virginia use tax The West Virginia soft drinks tax The West Virginia severance and business privilege tax The West Virginia minimum severance tax on coal The West Virginia Gasoline and special fuels excise tax The West Virginia motor carrier road tax Quarterly estimated payments of the WV personal income tax (but not annual returns or payments) The West Virginia Beer barrel tax The West Virginia cigarette tax The West Virginia solid waste assessment fees Health care provider taxes Motor fuel excise tax Wine tax (W. Va. Code § 60-3-9d) Wine liter tax (W. Va. Code § 60-8-4) Alcoholic beverage taxes (W. Va. Code § 60-3-9d) This notice is effective only for the above enumerated taxes. This notice is not effective for the West Virginia workers' compensation tax, the West Virginia employment security tax, municipal license taxes or fees, local fire fees, municipal fire fees, municipal business and occupation tax, or any other tax or fee not specifically enumerated above. APPLICATION OF THIS ADMINISTRATIVE NOTICE Proof of residence or location For individuals -- The extensions of time allowable under this Administrative Notice apply only to persons and businesses located in one or more of the twenty nine counties enumerated above. In order for individuals to qualify for the extensions of time allowable under this Administrative Notice for any of the above enumerated taxes, it is necessary that such persons prove that their place of residence is in one of the above enumerated counties, and that the Taxpayer has sustained damage, hardship, loss or disruption of income or normal business affairs such that an extension of time is reasonably necessary for the Taxpayer to fulfill his or her tax filing and tax payment duties. For individuals employed by a business approved for an extension -- Tax return filing and payment extensions for the West Virginia personal income tax will be allowable to persons who can prove that, even though they are not residents of one of the above enumerated counties, they are employed by a business located in one or more of the above enumerated counties, and that their employer has obtained an extension of time under this Administrative Notice for filing withholdings or other tax returns or documents, and if the Taxpayer can further prove that the Taxpayer has sustained injury, damage, hardship, loss or disruption of income or normal business affairs such that an extension of time is reasonably necessary for the Taxpayer to fulfill his or her tax filing and tax payment duties. For businesses -- In order for any Taxpayer business to qualify for an extension of time pursuant to the terms of this Administrative Notice, it will be necessary for such business to prove that it has a facility or business operation located in one or more of the above enumerated counties, and that it has sustained such damage, hardship, loss or disruption of income or normal business affairs such that an extension of time is reasonably necessary for the Taxpayer business to fulfill its tax filing and tax payment duties. For businesses or individuals subject to payment plans For individuals -- In order for any person to qualify for extensions of time under this Administrative Notice who is currently subject to or participating in a payment plan prescribed by the West Virginia Department of Tax and Revenue Compliance Division, it will be necessary for the Taxpayer to prove residence in one of the above enumerated counties, and to prove that the Taxpayer has sustained damage, hardship, loss or disruption of income or normal business affairs such that an extension of time is reasonably necessary for the Taxpayer to fulfill its tax filing and tax payment duties and obligations pursuant to the payment agreement in effect for the Taxpayer. An individual Taxpayer subject to or participating in a payment plan prescribed by the Department of Tax and Revenue Compliance Division may qualify for an extension of time pursuant to the terms of this Administrative Notice if such individual can demonstrate by documented proof that, even though the individual is not a resident of one of the above enumerated counties, the individual is employed by a business located in one or more of the above enumerated counties, and that the individual's employer has obtained an extension of time under this Administrative Notice for filing personal income tax withholdings or other tax returns or documents, and if the Taxpayer can further prove that the Taxpayer has sustained injury, damage, hardship, loss or disruption of income or normal business affairs such that an extension of time is reasonably necessary for the Taxpayer to fulfill his or her tax filing and tax payment duties and obligations pursuant to the payment agreement in effect for the Taxpayer. For businesses -- In order for any business that is currently subject to or participating in a payment plan prescribed by the West Virginia Department of Tax and Revenue Compliance Division to qualify for an extension of time pursuant to the terms of this Administrative Notice, it will be necessary for such business to prove that the business is located in or has a facility or operations in one of the above enumerated counties, and that such business has sustained damage, hardship, loss or disruption of income or normal business affairs such that an extension of time is reasonably necessary for the Taxpayer to fulfill its tax filing and tax payment duties and obligations pursuant to the payment agreement in effect for the Taxpayer. Due dates that can be extended For individuals and businesses subject to the automatic extension of time for personal income tax, business franchise tax and corporation net income tax filings and payments issued by the Department of Tax and Revenue in Administrative Notice 96-01, dated January 12, 1996, resulting from the severe snowfall which occurred in the Eastern United States over the period of January 6 through January 9, 1996 -- The West Virginia Department of Tax and Revenue issued an Administrative Notice on January 12, 1996, which created an automatic extension of time to file any personal income tax, business franchise tax or corporation net income tax return, schedule or payment due on January 15, 1996 to an extended due date of January 22, 1996. Persons or businesses which delayed filing any return, schedule or payment of these three taxes pursuant to the terms of Administrative Notice 96-01 which fulfill the above described criteria for extension of time under this Administrative Notice may apply for a further extension of time in accordance with the requirements of this Administrative Notice. Extensions of time are available only for returns, schedules or payments due on or after January 19, 1996 and on or before February 29, 1996 (including those due on January 22, 1996 under Administrative Notice 96-01). How to apply for extension Deadline for filing application for extension -- Any person or business that meets the criteria for extension under this Administrative Notice may apply for an extension of time by filing an application with any West Virginia Department of Tax and Revenue Regional Office or Satellite Office on or before February 29, 1996. No application for an extension of time will be accepted under this Administrative Notice after February 29, 1996. Forms to be filled out and filed -- The application for an extension of time under this Administrative Notice must be filed on the application form prescribed by the Department of Tax and Revenue. The application must be accompanied by such proof of residence or location of the Taxpayer or the Taxpayer's business facility as the Department of Tax and Revenue may require, as well as proof of loss, hardship, damage or disruption of income or normal business affairs such that an extension of time is reasonably necessary for the Taxpayer to fulfill the Taxpayer's tax filing and tax payment duties. The application must be dated and signed by the Taxpayer seeking the extension of time, or by a person lawfully empowered to execute binding legal documents for such Taxpayer. If an application for extension of time under this Administrative Notice is approved, the Department of Tax and Revenue will send to the Taxpayer, at the mailing address shown on the application, an approval of extension of time. Taxpayers that have been approved for extensions of time will be instructed as to how to file returns and payments pursuant to the extension. Approval or disapproval of any application for an extension of time pursuant to this Administrative Notice is within the discretion of the Department of Tax and Revenue. Extensions of time are not available pursuant to this Administrative Notice to persons or businesses located in any other county or counties of West Virginia or any other place. No extension of time may be claimed under this Administrative Notice by any Taxpayer unless the Taxpayer has obtained approval of an extension of time pursuant to the procedures outlined in this Administrative Notice. DEPARTMENT OF TAX AND REVENUE REGIONAL OFFICES AND SATELLITE OFFICES Charleston Regional Office 1001 Lee Street, East Charleston, WV 25301 Telephone: (304) 558-8773 Beckley Regional Office 407 Neville Street, Suite 109 Beckley, WV 25801 Telephone: (304) 256-6870 Princeton Satellite Office 1422 Main Street Shaffer Griffith Building Princeton, WV 24740 Telephone:(304)425-5448 Lewisburg Satellite Office 103 Court Street Yarid Building Lewisburg, WV 24901 Telephone: (304) 647-7419 Huntington Regional Office 1037 6th Avenue Huntington, WV 25701 Telephone: (304) 528-5565 Logan Satellite Office 203 1/2 Dingess Street Logan, WV 25601 Telephone: (304) 792-7018 Parkersburg Regional Office State Office Building 400 5th Street Parkersburg, WV 26101 Telephone: (304) 420-4573 North Central Regional Office 205 W. Pike Street, Gore Hotel Clarksburg, WV 26301 Telephone: (304) 627-2165 Martinsburg Regional Office 1432 Edwin Miller Boulevard Martinsburg, WV 25401 Telephone: (304) 267-0020 Wheeling Regional Office 40 14th Street Central Union Bldg., Suite 101 Wheeling, WV 26003 Telephone: (304) 238-1150 Please contact the Department of Tax and Revenue at (304) 558-3333, or any Department of Tax and Revenue Regional Office or Satellite Office, if there are any questions regarding this Administrative Notice. Issued: James H. Paige III Secretary of Tax and Revenue, Tax Commissioner