W. Va. Code R. § 110-10B-3

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-10B-3 - Payments by Credit Card and Debit Card

3.1. Taxes administered by the Tax Department may be paid by credit card or debit card. Payment of taxes by credit card or debit card is voluntary on the part of the taxpayer.

3.1.1. Only credit cards or debit cards approved by the Commissioner may be used to pay West Virginia taxes. The Commissioner shall provide a listing of the approved credit cards and debit cards.

3.1.2. Only the tax liabilities specified by the Commissioner may be paid by credit card or debit card.

3.1.3. All payments by credit cards and debit cards shall be made in the manner and in accordance with the forms, instructions and procedures prescribed by the Commissioner.

3.1.4. This rule applies only to payments by credit card and debit card. Payments by electronic funds transfer other than payment by credit card or debit card are not subject to this rule.

3.2. A payment of tax by credit card or debit card shall be considered made on the date when the charge was made; Provided, That the issuer of the credit card or debit card properly authorizes the transaction, the payment is actually received by the Department in the ordinary course of business and the payment is not returned pursuant to section 5 of this rule.

3.2.1. If a taxpayer uses an approved credit card or debit card to pay a tax lien created under the provisions of W. Va. Code § 11-10-12, the lien shall not be released until all of the following have occurred:

3.2.1.a. The payment of tax is actually received by the Department;

3.2.1.b. The payment is credited against the taxpayer's account that is the basis for the tax lien; and

3.2.1.c. The time for error resolution as provided in section 5 of this rule has elapsed.

3.3. Continuing liability for payment of tax.

3.3.1. A taxpayer who tenders payment of taxes by credit card or debit card is not relieved of liability for the taxes until the payment is actually received by the Commissioner and the time for error resolution as provided in section 5 of this rule has elapsed. This continuing liability of the taxpayer is in addition to, and not in lieu of, any liability of the issuer of the credit card or debit card or regulated financial corporation imposed pursuant to subdivision 3.3.2 of this rule.

3.3.2. If a taxpayer has tendered a payment of taxes to the Department by credit card or debit card, and the credit card or debit card transaction has been expressly guaranteed by the issuer of the card or a regulated financial corporation, and the Department is not duly paid, the Department shall have a lien for the guaranteed amount of the transaction upon all the assets of the card issuer or corporation making the guarantee. The unpaid amount shall be paid out of the assets in preference to any other claims whatsoever against the guaranteeing corporation, except the necessary costs and expenses of administration and the reimbursement of the State of West Virginia for the amount expended in the redemption of the circulating notes of the card issuer or regulated financial corporation.

W. Va. Code R. § 110-10B-3