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-10 - Procedures for payment - ACH debit payment method

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

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

10.1. Taxpayers who elect to use the ACH Debit payment method of making EFT payments shall use the following procedures in communicating payment information to the Department.

10.2. The taxpayer shall register at the Department's website. The taxpayer shall provide the following information to the Department and schedule payments appropriately:

10.2.a. Bank routing number;

10.2.b. Bank account number;

10.2.c. Tax payment amount;

10.2.d. Tax period covered;

10.2.e. Tax type; and

10.2.f. Payment type.

10.3. The taxpayer shall report payment information to the Department no later than 12:00 a.m. (midnight) Eastern Time on the business day before the due date of the payment during the submission period as specified in the instructions provided to clear the ACH for deposit in the State Treasury on the due date. The Department shall bear the initial costs of processing ACH Debit payments. Communication by the taxpayer during the submission period is mandatory to ensure the timely posting of the taxpayer's payment by the due date.

10.4. When the Department receives the information provided by the taxpayer, it may provide the taxpayer with a confirmation sheet containing a confirmation code.

10.5. The taxpayer shall retain the confirmation sheet and record the time of submission for an audit trail of the payment.

10.6. Successful completion of the transaction and receipt of the confirmation sheet fulfills the taxpayer's obligation to initiate an ACH Debit transaction.

10.7. The payment of taxes through EFT does not relieve the taxpayer from filing the appropriate tax returns or applicable information returns required by the Department. Returns are filed in the normal manner as noted in subsection 12.2 of this rule.

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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