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-7 - Registration of EFT taxpayers

Universal Citation: 110 WV Code of State Rules 110-10F-7

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

7.1. Taxpayers choosing the ACH Credit method shall properly complete Form WV/EFT-5, Electronic Funds Transfer Application, and return the Form to the Department by the date specified by the Department. The Department shall record pertinent taxpayer information provided with Form WV/EFT-5. Taxpayers choosing the ACH Debit method may register or make payments on the Department's website. The information required for either ACH method may include:

7.1.a. Taxpayer identification number;

7.1.b. Taxpayer's name;

7.1.c. Taxpayer's address;

7.1.d. Tax types;

7.1.e. Primary contact person's name and title;

7.1.f. Primary contact person's address;

7.1.g. Primary contact person's telephone number;

7.1.h. Primary contact person's e-mail address;

7.1.i. Secondary contact person's name and title;

7.1.j. Secondary contact person's address;

7.1.k. Secondary contact person's telephone number;

7.1.l. Second contact person's e-mail address;

7.1.m. Financial Institution's name;

7.1.n. Financial Institution's contact person;

7.1.o. Financial Institution's telephone number;

7.1.p. Signature of person authorized to complete the application;

7.1.q. Written verification from the taxpayer's bank confirming the bank routing and transit number and the bank account number of the taxpayer; and

7.1.r. Application status regarding new application, change in financial institution information, change of name or address, and withdrawal.

7.2. A taxpayer shall provide written notice of any change of ACH Credit information required by Form WV/EFT-5 by submitting a revised Form WV/EFT-5 to the Department. A taxpayer shall provide written notice of any change of ACH Debit information required on the Department website by submitting changes on the Department's website. All changes must be submitted within at least 30 days of the change.

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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