{"data":{"id":"us-wv/w.-va.-code-11-10-5l","jurisdiction":"us-wv","citation":"W. Va. Code § 11-10-5l","heading":"Payment of estimated tax.","body":"Payment of estimated tax or any installment thereof, shall be considered payment on account of the tax imposed by any article administered under this article for the taxable year.","path":["CHAPTER 11. TAXATION.","ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT."],"source_url":"https://code.wvlegislature.gov/11-10-5L/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:27Z","sha256":"d4139cb7c5a08c6f5c2dd4b8c4842ac34fa6e938abcf95a8297671a9eded8c1d","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-10-5k","next":"us-wv/w.-va.-code-11-10-5m"},"notice":"GroundRules: Original legal text. Not legal advice."}