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-8 - Payment alternatives

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

8.1. The ACH Credit and Debit methods, including electronic filing and Modernized E-filing options, Credit and Debit Card Payments and Intra governmental Transfers are the payment methods that taxpayers may use to make payments for a tax type using EFT.

8.2. The Department reserves the right to revoke the EFT payment privilege and require cashier's check or any other pre-certified payment method deemed acceptable by the Commissioner from any taxpayer for the following reasons:

8.2.a. Failure to consistently transmit error-free payments;

8.2.b. Substantial variation from the requirements and specifications of this rule;

8.2.c. Failure to make timely EFT payments or to provide timely payment information; or

8.2.d. Failure to provide a properly formatted addenda record required by this rule with the EFT payment.

8.2.e. Submission of multiple payments which are rejected or returned by the taxpayer's financial institution for insufficient funds or any other return reason. In addition to penalties and interest associated with late payment, returned payments may also be subject to penalties as specified by WV Code § 11-10-5n.

8.3. Wire Transfer is not an EFT payment method alternative that is available to EFT taxpayers, except on an emergency basis with prior authorization by the Department.

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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