Current through Register Vol. XLI, No. 38, September 20, 2024
8.1.
Information obtained by any person other than the taxpayer in connection with
payment of taxes by a credit card or debit card shall be treated as
confidential, and is covered under the confidentiality provisions of W. Va.
Code §
11-10-5d,
regardless whether the information is received from the Department or from any
other person, including the taxpayer. No person other than the taxpayer shall
use or disclose the information except as follows:
8.1.1. Card issuers, regulated financial
corporations, or other persons participating in the credit card or debit card
transaction may use or disclose the information for the purpose and in direct
furtherance of servicing cardholder accounts, including the resolution of
errors in accordance with Section 4 of this rule. This authority includes the
following:
8.1.1.a. Processing of the credit
card or debit card transaction, in all of its stages through and including the
crediting of the amount charged on account of tax to this State;
8.1.1.b. Billing the taxpayer for the amount
charged or debited with respect to payment of the tax liability;
8.1.1.c. Collection of the amount charged or
debited with respect to payment of the tax liability; and
8.1.1.d. Returning funds to the
taxpayer.
8.1.2. Card
issuers, regulated financial corporations or other persons participating in the
credit card or debit card transaction may use and disclose the information only
for the purpose and in direct furtherance of any of the following activities:
8.1.2.a. Assessment of statistical risk and
profitability;
8.1.2.b. Transfer of
receivables or accounts or any interest therein;
8.1.2.c. Audit of account
information;
8.1.2.d. Compliance
with Federal, State, or local law; and
8.1.2.e. Cooperation in properly authorized
civil, criminal, or regulatory investigations by Federal, State, or local
authorities.
8.1.3.
Notwithstanding the foregoing, use or disclosure of information relating to
credit cardand debit card transactions for purposes related to any of the
following is not authorized:
8.1.3.a. Sale or
exchange of the information separate from the underlying receivable or
account;
8.1.3.b. Marketing for any
purpose, for example, marketing tax- related products or services, or marketing
any product or service that targets those who have used a credit card or debit
card to pay taxes; or
8.1.3.c.
Furnishing the information to any credit reporting agency or credit bureau,
except with respect to the aggregate amount of a cardholder's account, with the
amount attributable to payment of taxes not separately identified.
8.2. Credit card and
debit card account numbers in the possession of the Commissioner or the State
Treasurer that have been submitted in payment of state taxes are confidential
and exempt from the provision of W. Va. Code §
29b-1-1, et
seq. (Freedom of Information Act).
8.3. The Commissioner may disclose to card
issuers, regulated financial corporations or other involved persons any
information the Commissioner considers necessary in connection with processing
credit card and debit card transactions to effectuate payment of taxes, billing
or collection of the amounts charged or debited, including resolution of errors
relating to the credit card or debit card account.
