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-5 - Identification of EFT taxpayers

Universal Citation: 110 WV Code of State Rules 110-10F-5

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

5.1. On an annual basis, the Department shall review the most recently completed lookback period payment history of each taxpayer on a tax type basis to determine if the payment history requires the taxpayer to make payments through EFT for the succeeding calendar year.

5.2. The Department will determine whether a taxpayer meets the tax liability threshold provided in Subsection 3.2 of this rule that requires payment of taxes by EFT by considering taxes paid for a single tax type, except when two or more tax types are permitted to be paid on a single return. Whenever two or more tax types are permitted to be paid on a single return, the taxes paid for all tax types shall be considered a single payment.

5.3. The Department will determine whether a taxpayer meets the tax liability threshold provided in Subsection 3.2 of this rule that requires payment of taxes by EFT by considering the payments made during a fiscal year for a single tax type.

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