Skip to content
The COVID Project
  1. Library
  2. West Virginia
  3. WV-011

Ex. WV-011 Order Primary source read

Executive Order 13-20

Suspension of income tax filing and payment deadlines to July 15, 2020; property tax delinquency deferred to May 1, 2020

Governor Jim Justice · West Virginia (State)

Open exhibit (PDF, 88 KB)Source (opens in a new tab)Archived copy (opens in a new tab)
The COVID Project

The record

Jurisdiction
West Virginia
Level
State
Authority
W. Va. Code 15-5-6 and 15-5-1
Issued
2020-03-26 Mar. 26, 2020
Effective
2020-03-26 12:00 a.m. (Eastern Daylight Time) (read as 2020-03-26)
End
Kept in force by EO 12-21 paragraph 2(d) (Apr. 20, 2021); self-executing deadlines expired July 15, 2020 (read as 2021-04-20)
In force
Mar. 26, 2020 to Apr. 20, 2021
Quarters
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
Limitation types
Other
Addressees
  • personal, fiduciary and corporate income taxpayers
  • county sheriffs
Functions reached
  • OF administration (accounting and tax practices' filing calendar)
  • CRT public offices
Collection
West Virginia WV

Operative words

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

Notes

Instrument for professional-services (accounting) and financial-services memoranda: the State moved the filing season by order.

A record of The COVID Project. The instrument's text is the source's; the summary fields are The COVID Project's reading of it. Not legal advice.