W. Va. Code R. § 110-10F-1
General
1.1. Scope. -- This rule will be used by the West Virginia State Tax Department in the administration of W. Va. Code §11-10-5t, which authorizes the Tax Commissioner to require certain taxpayers to make tax payments by electronic funds transfer, unless prohibited by federal or state law, so that the funds will be immediately available to the State Treasury on the due date of payment. If there is a conflict between this rule and other rules regarding tax payments, this rule governs.
1.2. Authority. -- W. Va. Code §11-10-5t.
1.3. Filing Date. -- May 13, 2025.
1.4. Effective Date. -- May 13, 2025.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2030.
Amendment history
5/13/2025
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-10F-5 · Identification of EFT taxpayers
- 110-10F-6 · Notification of Taxpayers Required to Use EFT
- 110-10F-7 · Registration of EFT taxpayers
- 110-10F-8 · Payment alternatives
- 110-10F-9 · Payment procedures -- general provisions
- 110-10F-10 · Procedures for payment -- ACH debit payment method
- 110-10F-11 · Procedures for payment -- ACH credit payment method
- 110-10F-12 · Requirement for filing returns
- 110-10F-13 · Penalties, etc. for noncompliance