W. Va. Code R. § 110-10D-1
General
1.1. Scope. -- This procedural rule sets forth the practice and procedure established by the West Virginia State Tax Department for the use and acceptance of electronic records and electronic records that require the signature of an authorized person.
1.2. Authority. -- W. Va. Code §§11-10-5, and 11-10-5z(b) and 39A-3-2.
1.3. Filing Date. -- December 23, 2015.
1.4. Effective Date. – January 25, 2016.
Amendment history
1/25/2016
Source: view the official text
Nearby sections (25 sections)
- 110-6F-8 · Computation of Tax
- 110-10-1 · General
- 110-10-2 · to §110-10-5r. Reserved For Future Use
- 110-10-5s · Disclosure Of Certain Taxpayer Information
- 110-10B-1 · General
- 110-10B-2 · Definitions
- 110-10B-3 · Payments by Credit Card and Debit Card
- 110-10B-4 · Resolution of Errors Related to Paying Taxes by Credit Card…
- 110-10B-5 · Return of Funds Pursuant to Error Resolution Procedures
- 110-10B-6 · Fees or Charges
- 110-10B-7 · Authority to Enter Into Agreements
- 110-10B-8 · Use and Disclosure of Information Relating to Payment of…
- 110-10D-1 · General
- 110-10D-2 · Definitions
- 110-10D-3 · Electronic Records That May be Filed Electronically
- 110-10D-4 · Acceptance of Electronic Signatures
- 110-10D-5 · Who May Electronically Sign
- 110-10D-6 · Restrictions on Electronic Filing
- 110-10D-7 · Implementation
- 110-10D-8 · Contact Information
- 110-10D-9 · Electronic filing required for certain persons
- 110-10F-1 · General
- 110-10F-2 · Definitions
- 110-10F-3 · Payments by Electronic Funds Transfer (EFT)
- 110-10F-4 · Tax types covered