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-18 - Grace period during implementation
Current through Register Vol. XLI, No. 38, September 20, 2024
18.1. During the first year of implementation of this rule, the Commissioner may, in his or her discretion, extend a grace period of no more than two business days for a taxpayer to resolve problems arising in financial institutions, Federal Reserve facilities, or the Automated Clearing House system which result in late payment.
18.2. To qualify for a grace period, the taxpayer shall demonstrate that a good faith attempt was made to comply with the provisions of this rule, due diligence was exercised to initiate the payment timely and correctly, and sufficient funds were available in the taxpayer's bank account, but circumstances beyond the taxpayer's control prevented compliance by the required date.
