West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-40 - Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal or Magistrate Court Costs
Section 110-40-5 - Additional procedures

Universal Citation: 110 WV Code of State Rules 110-40-5

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

5.1. To participate in the State Tax Department's refund offset program, the municipal court, magistrate court clerk, or upon a judgment rendered on appeal, the circuit clerk shall submit an "Application to Participate" to the State Tax Department. This application will shall include:

5.1.a. The name and address of the municipal or magistrate court;

5.1.b. The name, address, telephone number and e-mail address of a contact person at the municipal or magistrate court to whom the State Tax Department may refer questions;

5.1.c. The name and address of the municipal or magistrate court's bank;

5.1.d. The bank's routing number;

5.1.e. The municipal or magistrate court's bank account number; and

5.1.f. A positive affirmation by the municipal or magistrate court of its desire to participate in the refund offset program and to comply with the procedures set forth by the State Tax Commissioner for participation.

5.2. Upon receipt of the "Application to Participate", the State Tax Department shall send to the municipal or magistrate court a memorandum of understanding setting forth the duties and responsibilities of the State Tax Department and the municipal or magistrate court under the refund offset program.

5.3. Upon acceptance of the "Application to Participate" by the State Tax Department and execution of the memorandum of understanding, the municipal or magistrate court shall test the file exchange process established by the State Tax Department and, upon successful completion of the test, the Slate Tax Commissioner shall notify the municipal or magistrate court in writing that it may begin live transmission of data to the State Tax Department.

5.4. During the testing process, the State Tax Department shall provide testing support and training to the municipal or magistrate court to ensure successful participation in the refund offset process.

5.5. To receive refund offsets, the municipal or magistrate court shall provide to the State Tax Commissioner, in an electronic format prescribed by the State Tax Commissioner, a listing, by social security number, of the unpaid municipal or magistrate court costs, fines, forfeitures or penalties eligible to be offset under the provisions of W. Va. Code §§ 8-10-2b or 50-3-2c. This listing shall contain:

5.5.a. The taxpayer's social security number;

5.5.b. The taxpayer's name;

5.5.c. The taxpayer's last known mailing address;

5.5.d. The amount of the unpaid municipal or magistrate court costs, fines, forfeitures or penalties;

5.5.e. An optional external control number used by the court;

5.5.f. The FIPS (Federal Information Processing System) Code for the municipality or county in which the court is located; and,

5.5.g. Any other information required by the State Tax Commissioner.

5.6. The State Tax Commissioner shall remove the taxpayer's name from the list when the municipal or magistrate court costs, fines, forfeitures or penalties have been paid to the municipal or magistrate court. The amount of the unpaid municipal or magistrate court costs, fines, forfeitures or penalties shall be reduced in the next list submitted by the municipal or magistrate court for any partial payments or refund offsets received against the unpaid municipal or magistrate court costs, fines, forfeitures or penalties.

5.7. The State Tax Department will not process any request for an individual refund offset from a municipal or magistrate court that does not contain a social security number.

5.8. Municipal or magistrate courts may submit data to the State Tax Department no more frequently than once a month, unless otherwise specified in the memorandum of understanding.

5.9. The State Tax Department shall make available and provide access to a secure website that the municipal or magistrate courts shall use to send the electronic listing to the department. The State Tax Department shall use this site to send electronic listings of successful refund offsets back to the municipal or magistrate courts.

5.10. Upon receipt of the listing, the State Tax Commissioner shall establish a record in the State Tax Department's computer system that will be used by he State Tax Commissioner to offset any personal income tax refund. This record will be used by the State Tax Commissioner until a replacement listing is received from the municipal or magistrate court.

5.11. The State Tax Commissioner shall notify any taxpayer in writing that his or her refund has been fully or partially offset to satisfy a municipal or magistrate court liability, along with the name and address of the court that has requested the offset. The State Tax Commissioner shall refer the taxpayer to the municipal or magistrate court for any questions regarding the unpaid municipal or magistrate costs, fines, fees, forfeitures, restitution or penalties.

5.12. At least once a month, the State Tax Commissioner shall notify the municipal or magistrate court of the amount of refund offsets set aside since the last offset file was sent to the municipal or magistrate court. The total amount of refund offsets shall be sent to the municipal or magistrate court's bank account by direct deposit. In addition, the State Tax Commissioner shall place a file on the secure website that the municipal or magistrate court may download. This file shall contain:

5.12.a. The taxpayer's social security number;

5.12.b. The taxpayer's name;

5.12.c. The taxpayer's last known mailing address;

5.12.d. The amount of the refund offset;

5.12.e. Any optional external control number provided by the court; and

5.12.f. The FIPS (Federal Information Processing System) Code for the municipality or county in which the court is located.

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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