W. Va. Code R. § 110-10F-4
Tax types covered
4.1. Payments for the following tax types are subject to the EFT tax payment requirements of this rule:
4.1.a. Business and Occupation Tax;
4.1.b. Business Franchise Tax;
4.1.c. Tobacco Products Excise Tax;
4.1.d. Consumer Sales and Service Tax;
4.1.e. Corporation Net Income Tax;
4.1.f. Gasoline and Special Fuels Excise Tax;
4.1.g. Health Care Provider Tax;
4.1.h. Personal Income Tax, including:
4.1.h.1. Nonresident Composite Income Tax;
4.1.h.2. Fiduciary Income Tax;
4.1.i. Severance Taxes, including:
4.1.i.1. Additional Annual Severance Tax;
4.1.j. Soft Drink Tax;
4.1.k. Solid Waste Tax;
4.1.l. Surface Mining Reclamation Tax;
4.1.m. Telecommunications Tax;
4.1.n. Timber Severance Tax;
4.1.o. Use Tax;
4.1.p. Personal Income Tax Withholding, including:
4.1.p.1. Personal Income Tax Back-Up Withholding;
4.1.q. Beer Barrel Tax;
4.1.r. Wine Liter Tax;
4.1.s. Wine Liquor Excise Tax;
4.1.t. Pass Through Entity Tax;
4.1.u. District Excise Tax;
4.1.v. Taxes paid under IFTA;
4.1.w. Acute Care Hospital Tax;
4.1.x. Motor Carrier Road Tax;
4.1.y. Fireworks Safety Fee Tax; and
4.1.z. Medical Cannabis Tax.
Amendment history
5/13/2025
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-10F-14 · Voluntary use of EFT to pay taxes
- 110-10F-15 · Proof of payment
- 110-10F-16 · Correction of errors