{"id":"WV-011","kind":"order","level":"state","jurisdiction":"West Virginia","state":"WV","metro":"","industry":"","agency":"","eco":"","issuer":"Governor Jim Justice","authority":"W. Va. Code 15-5-6 and 15-5-1","instrument":"Executive Order 13-20","title":"Suspension of income tax filing and payment deadlines to July 15, 2020; property tax delinquency deferred to May 1, 2020","dateIssued":"2020-03-26","effective":"2020-03-26 12:00 a.m. (Eastern Daylight Time)","end":"Kept in force by EO 12-21 paragraph 2(d) (Apr. 20, 2021); self-executing deadlines expired July 15, 2020","startDate":"2020-03-26","endDate":"2021-04-20","quarters":["2020Q2","2020Q3","2020Q4","2021Q1","2021Q2","2021Q3"],"types":["OTHER"],"addressees":["personal, fiduciary and corporate income taxpayers","county sheriffs"],"clause":"1. 2019 annual personal income tax returns, 2019 annual fiduciary income tax returns, and 2019 annual corporation net income tax returns due April 15, 2020, may now be filed on or before July 15, 2020, without interest and additions to tax being imposed;... 5. Second-half 2019 ad valorem property tax that would become delinquent on April 1, 2020, shall now become delinquent if not paid on or before May 1, 2020; and 6. County sheriffs may not declare 2019 ad valorem property taxes to be delinquent before May 2, 2020.","enforcement":"Suspension of statutes administered by the Tax Division and sheriffs","functions":["OF administration (accounting and tax practices\u0027 filing calendar)","CRT public offices"],"notes":"Instrument for professional-services (accounting) and financial-services memoranda: the State moved the filing season by order.","sourceUrl":"https://governor.wv.gov/Documents/SGovernor%27s20032616520.pdf","snapshot":"http://web.archive.org/web/20200928070705/https://governor.wv.gov/Documents/SGovernor%27s20032616520.pdf","fileExists":true,"fileBytes":89749,"grade":"primary","character":"","description":"","collection":"WV","url":"/library/WV-011","exhibitUrl":"/exhibit/WV-011","citation":"Governor Jim Justice, Executive Order 13-20 (Mar. 26, 2020) (Ex. WV-011)","stateName":"West Virginia","related":["WV-009","WV-010","WV-008","WV-012","WV-015","WV-006","WV-013","WV-014","WV-016","WV-003","WV-004","WV-005"]}