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-14 - Voluntary use of EFT to pay taxes

Universal Citation: 110 WV Code of State Rules 110-10F-14

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

14.1. Taxpayers not required to make EFT payments for a tax type may voluntarily register to make EFT payments for that tax type.

14.2. Taxpayers making voluntary EFT payments for a tax type are subject to the provisions of this rule to the same extent as taxpayers who are required to make EFT payments.

14.3. A taxpayer seeking to make voluntary EFT payments shall file a written application with the Department or register on the Department's website at least 60 days prior to the due date of the next payment of the tax type for which permission to make EFT payments is sought.

14.3.a. A taxpayer may request permission to terminate voluntary EFT payments for a tax type by filing written application with the Department or closing their account on the Department's website at least 60 days prior to the due date of the last EFT payment to be made by the taxpayer.

14.3.b. A taxpayer making an application for termination shall continue to make payment by the payment method elected in accordance with the procedures stated in this rule, until the Commissioner in writing releases the taxpayer and approves payment by another method.

14.4. Written or online applications to voluntarily make or to terminate making voluntary ACH Credit payments shall be directed to the West Virginia State Tax Department, RD-EFT, P. O. Box 11895, Charleston, WV 25339-1985 and shall include a properly completed Form WV/EFT-5, Electronic Funds Transfer Application.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.