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-12 - Requirement for filing returns

Universal Citation: 110 WV Code of State Rules 110-10F-12

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

12.1. The requirement to use EFT to make tax payments does not change any current filing requirements for tax returns. If the EFT payment is not timely made or the tax return required is not filed by the due date, the provisions for penalties, late payment additions to tax, late filing additions to tax and interest apply under the provisions of the appropriate Section of the Code, except as provided in this rule.

12.2. Taxpayers shall file the required returns. Returns are filed in the normal manner and mailed to the address indicated on the paper return. If the taxpayer is required to file electronically, returns are filed via an electronic filing method approved by the Department.

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