West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10D - Use and Acceptance of Electronic Records
Section 110-10D-2 - Definitions

Universal Citation: 110 WV Code of State Rules 110-10D-2

Current through Register Vol. XLI, No. 38, September 20, 2024

When used in this rule and unless the context clearly requires a different meaning, the following terms have the meaning ascribed in this section.

2.1. "Accept an electronic signature" means to accept an electronic record which requires the signature of an authorized person when that electronic record contains an electronic signature in lieu of an original signature.

2.2. "Code" means the Code of West Virginia, one thousand nine hundred thirty-one, as amended.

2.3. "Commissioner" means the State Tax Commissioner or his or her delegate.

2.4. "Department" or "Tax Department" means the West Virginia State Tax Department.

2.5. "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or any other similar capabilities.

2.6. "Electronic filing" or "e-filing" means filing using electronic technology such as computer modem, magnetic media, optical disk, facsimile machine, telephone or other technology approved by the Tax Commissioner, in such manner as he or she deems acceptable.

2.7. "Electronic record" means a record created, generated, sent, communicated, received or stored by electronic means, but does not include any record transmitted by facsimile.

2.8. "Electronic signature" means an electronic sound, symbol or process attached to or logically associated with a record and executed or adopted by a person with the intent to sign the record. Electronic signatures include, but are not limited to:

2.8.a. A "digital mark" which consists of a electronic code indicating approval or confirmation which is entered into a protected digital record following access protocols which identify the user and require a password, personal identification number, encrypted card or other security device which restricts access to one or more authorized individuals;

2.8.b. A "digital signature" which consists of a message transformed using an asymmetric cryptosystem so that a person having the initial message and the signer's public key can accurately determine whether the transformed message was created using the private key that corresponds to the signer's public key and whether the initial message has been altered since the message was transformed; and,

2.8.c. A "digitized signature" which may consist of a handwritten signature entered on a recording device utilizing electronic recording software which simultaneously converts the image created to a digital record and attaches it to the electronic document to which it relates or a graphic image file of a person's signature and is attached to the electronic document to which it relates may be used for illustrative purposes and shall not be construed as or considered an "electronic signature" in the context of this rule.

2.9. "Income tax preparer" means any person who prepares, in exchange for compensation, or who employs another person to prepare, in exchange for compensation, all or a substantial portion of any return for a taxpayer for the tax imposed by this article and who is identified as the preparer for the taxpayer on the return. A person who only performs those acts described in clauses (i) through (iv) of Section 7701(a)(36)(B) of the Internal Revenue Code with respect to the preparation of a return for a trust or estate for which he or she is a fiduciary or a return for a partnership of which he or she is a partner is not an income tax preparer for purposes of this section.

2.10. "Person" shall mean, but is not limited to, any individual, firm, partnership, limited partnership, copartnership, joint adventure, association, corporation, municipal corporation, organization, receiver, estate, trust, guardian, executor, administrator, and also any officer, employee or member of any of the foregoing who, as such officer, employee or member, is under a duty to perform or is responsible for the performance of an act prescribed by the provisions of Article 10, Chapter 11 of the Code or the provisions of any of the other articles of Chapter 11 that impose taxes administered by the Commissioner, unless the intention to give a more limited or broader meaning is disclosed by the context in which the term is used.

2.11. "Tax" or "taxes" means the taxes specified in W. Va. Code § 11-10-3, additions to tax, penalties and interest, unless the intention to give the same a more limited meaning is disclosed by the context.

2.12. "Tax preparation software" means any computer software program intended for accounting or tax return preparation.

2.13. "Taxpayer" means any person required to file a return for any tax administered under Article 10, Chapter 11 of the Code, or any person liable for the payment of any tax administered under that article.

2.14. "Record" means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form, and includes, but is not limited to, a message, document, tax form, tax return or other instrument that is transmitted electronically from an authorized officer or other person to the Department to meet the requirements of law or to execute an essential transaction. An informal communication will not be considered an electronic record for purposes of this rule.

2.15. "West Virginia Taxpayer Signature PIN" is a personal identification number that is assigned by the Commissioner to a taxpayer electing to file tax returns electronically, that serves to verify the identity of the taxpayer filing the return as the individual authorized so to do, and that satisfies the requirement of a signature on the return.

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