West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10B - Payment Of Taxes By Credit Card Or Debit Card
Section 110-10B-3 - Payments by Credit Card and Debit Card
Universal Citation: 110 WV Code of State Rules 110-10B-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. Taxes administered by the Tax Department may be paid by credit card or debit card. Payment of taxes by credit card or debit card is voluntary on the part of the taxpayer.
3.1.1. Only credit cards or debit cards
approved by the Commissioner may be used to pay West Virginia taxes. The
Commissioner shall provide a listing of the approved credit cards and debit
cards.
3.1.2. Only the tax
liabilities specified by the Commissioner may be paid by credit card or debit
card.
3.1.3. All payments by credit
cards and debit cards shall be made in the manner and in accordance with the
forms, instructions and procedures prescribed by the Commissioner.
3.1.4. This rule applies only to payments by
credit card and debit card. Payments by electronic funds transfer other than
payment by credit card or debit card are not subject to this rule.
3.2. A payment of tax by credit card or debit card shall be considered made on the date when the charge was made; Provided, That the issuer of the credit card or debit card properly authorizes the transaction, the payment is actually received by the Department in the ordinary course of business and the payment is not returned pursuant to section 5 of this rule.
3.2.1. If a taxpayer
uses an approved credit card or debit card to pay a tax lien created under the
provisions of W. Va. Code §
11-10-12,
the lien shall not be released until all of the following have occurred:
3.2.1.a. The payment of tax is actually
received by the Department;
3.2.1.b. The payment is credited against the
taxpayer's account that is the basis for the tax lien; and
3.2.1.c. The time for error resolution as
provided in section 5 of this rule has elapsed.
3.3. Continuing liability for payment of tax.
3.3.1. A taxpayer who tenders payment of
taxes by credit card or debit card is not relieved of liability for the taxes
until the payment is actually received by the Commissioner and the time for
error resolution as provided in section 5 of this rule has elapsed. This
continuing liability of the taxpayer is in addition to, and not in lieu of, any
liability of the issuer of the credit card or debit card or regulated financial
corporation imposed pursuant to subdivision 3.3.2 of this rule.
3.3.2. If a taxpayer has tendered a payment
of taxes to the Department by credit card or debit card, and the credit card or
debit card transaction has been expressly guaranteed by the issuer of the card
or a regulated financial corporation, and the Department is not duly paid, the
Department shall have a lien for the guaranteed amount of the transaction upon
all the assets of the card issuer or corporation making the guarantee. The
unpaid amount shall be paid out of the assets in preference to any other claims
whatsoever against the guaranteeing corporation, except the necessary costs and
expenses of administration and the reimbursement of the State of West Virginia
for the amount expended in the redemption of the circulating notes of the card
issuer or regulated financial corporation.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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