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-6 - Notification of Taxpayers Required to Use EFT

6.1. At least 90 days prior to the date the taxpayer is required to make their first tax payment by EFT, the Department shall mail a written notice to all EFT taxpayers newly identified in the annual review of transactions informing them that they are required to make payments for a tax type using EFT. The notice shall be mailed to the last address of record for the taxpayer. The notice shall (1) provide the taxpayer with an explanation of W. Va. Code § 11-10-5t; (2) identify the tax types to be paid using EFT; (3) provide an explanation of the payment alternatives available to the taxpayer; and (4) provide the taxpayer with forms and instructions necessary to comply with this rule.

6.2. Within 30 days after the notice is provided to the taxpayer, the taxpayer shall make an election as to which payment method the taxpayer will use or provide a written statement explaining the reason the taxpayer seeks to be exempted from the requirement to make payments for a tax type using EFT. Within 45 days after the taxpayer submits a request for an exemption from the requirement to make payments for a tax type using EFT, the Department shall notify the taxpayer whether the request is granted.

6.3. Within 30 days after receipt of the notice, the taxpayer shall register per the instructions provided by the Department except when utilizing the Credit or Debit card option. The Department shall provide instructions and resources necessary for successful registration and payment.

6.4. If the Department receives no response from the taxpayer within 30 days, the Department shall provide the taxpayer with a second notice, utilizing certified mail. If the taxpayer takes no action in response to the second notice before the first day of the succeeding calendar year, the taxpayer is subject to all applicable penalties, additions to tax, and interest for each payment subject to these rules that is equal to or in excess of the threshold amount.

6.5. Upon a showing by the taxpayer, to the satisfaction of the Commissioner, that the taxpayer will not be making payments for a tax type equal to or in excess of the threshold amount for the period, the Commissioner shall waive the requirement to make payments by EFT. If the taxpayer subsequently makes a non-EFT payment in an amount equal to or in excess of the threshold amount for the period for which the Commissioner waived the requirement to make payments using EFT, the taxpayer may be subject to all applicable penalties, additions to tax, and interest.