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-4 - Tax types covered

Universal Citation: 110 WV Code of State Rules 110-10F-4

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

4.1. Payments for the following tax types are subject to the EFT tax payment requirements of this rule:

4.1.a. Business and Occupation Tax;

4.1.b. Business Franchise Tax;

4.1.c. Tobacco Products Excise Tax;

4.1.d. Consumer Sales and Service Tax;

4.1.e. Corporation Net Income Tax;

4.1.f. Gasoline and Special Fuels Excise Tax;

4.1.g. Health Care Provider Tax;

4.1.h. Personal Income Tax, including:
4.1.h.1. Nonresident Composite Income Tax;

4.1.h.2. Fiduciary Income Tax;

4.1.i. Severance Taxes, including:
4.1.i.1. Additional Annual Severance Tax;

4.1.j. Soft Drink Tax;

4.1.k. Solid Waste Tax;

4.1.l. Surface Mining Reclamation Tax;

4.1.m. Telecommunications Tax;

4.1.n. Timber Severance Tax;

4.1.o. Use Tax;

4.1.p. Personal Income Tax Withholding, including:
4.1.p.1. Personal Income Tax Back-Up Withholding;

4.1.q. Beer Barrel Tax;

4.1.r. Wine Liter Tax;

4.1.s. Wine Liquor Excise Tax;

4.1.t. Pass Through Entity Tax;

4.1.u. District Excise Tax;

4.1.v. Taxes paid under IFTA;

4.1.w. Acute Care Hospital Tax;

4.1.x. Motor Carrier Road Tax;

4.1.y. Fireworks Safety Fee Tax; and

4.1.z. Medical Cannabis Tax.

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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