West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10F - Payment of Taxes by Electronic Funds Transfer
Section 110-10F-1 - General

Universal Citation: 110 WV Code of State Rules 110-10F-1

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

1.1. Scope. -- This rule will be used by the West Virginia State Tax Department in the administration of W. Va. Code § 11-10-5t, which authorizes the Tax Commissioner to require certain taxpayers to make tax payments by electronic funds transfer, unless prohibited by federal or state law, so that the funds will be immediately available to the State Treasury on the due date of payment. If there is a conflict between this rule and other rules or laws regarding tax payments, this rule governs.

1.2. Authority. -- W. Va. Code § 11-10-5t.

1.3. Filing Date. -- February 18, 2020

1.4. Effective Date. -- February 18,2020

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon February 18, 2025.

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