W. Va. Code R. § 110-10F-7
Registration of EFT taxpayers
7.1. Taxpayers choosing the ACH Credit method shall properly complete Form WV/EFT-5, Electronic Funds Transfer Application, and return the Form to the Department by the date specified by the Department. The Department shall record pertinent taxpayer information provided with Form WV/EFT-5. Taxpayers choosing the ACH Debit method may register or make payments on the Department’s website. The information required for either ACH method may include:
7.1.a. Taxpayer identification number;
7.1.b. Taxpayer’s name;
7.1.c. Taxpayer’s address;
7.1.d. Tax types;
7.1.e. Primary contact person’s name and title;
7.1.f. Primary contact person’s address;
7.1.g. Primary contact person’s telephone number;
7.1.h. Primary contact person’s e-mail address;
7.1.i. Secondary contact person’s name and title;
7.1.j. Secondary contact person’s address;
7.1.k. Secondary contact person’s telephone number;
7.1.l. Second contact person’s e-mail address;
7.1.m. Financial Institution’s name;
7.1.n. Financial Institution’s contact person;
7.1.o. Financial Institution’s telephone number;
7.1.p. Signature of person authorized to complete the application;
7.1.q. Written verification from the taxpayer's bank confirming the bank routing and transit number and the bank account number of the taxpayer; and
7.1.r. Application status regarding new application, change in financial institution information, change of name or address, and withdrawal.
7.2. A taxpayer shall provide written notice of any change of ACH Credit information required by Form WV/EFT-5 by submitting a revised Form WV/EFT-5 to the Department. A taxpayer shall provide written notice of any change of ACH Debit information required on the Department website by submitting changes on the Department’s website. All changes must be submitted within at least 30 days of the change.
Amendment history
5/13/2025
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-10F-17 · Emergency payment
- 110-10F-18 · Grace period during implementation
- 110-10G-1 · General