W. Va. Code R. § 110-10B-4

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

Section 110-10B-4 - Resolution of Errors Related to Paying Taxes by Credit Card or Debit Card

4.1. To the extent permitted by federal law, any payment of taxes by credit card or debit card are not subject to section 161 of the Truth in Lending Act, 15 U.S.C. 1666, or section 908 of the Electronic Fund Transfer Act, 15 U.S.C. 1693 f, or any similar provisions of state law, for the purpose of resolving errors if the error alleged relates to the underlying tax liability.

4.2. To the extent permitted by federal law, any payment of taxes under the authority of W. Va. Code § 11-10-1 et seq. is not subject to Section 170 of the Truth in Lending Act, 15 U.S.C. § 1666 I, or any similar provisions of state law.

4.3. Payments of taxes by credit card or debit card are subject to section 161 of the Truth in Lending Act, 15 U.S.C. 1666, section 908 of the Electronic Fund Transfer Act, 15 U.S.C. 1693 f, or Section 170 of the Truth in Lending Act, 15 U.S.C. § 1666 I, or any similar provisions of state laws, for the resolution of errors relating to the credit card or debit card account, but not for the purpose of resolving errors, disputes or adjustments relating to the underlying tax liability. The resolution procedures apply to the following types of errors:

4.3.1. An incorrect amount posted to the taxpayer's account as a result of a computational error, numerical transposition, or similar mistake;

4.3.2. An amount posted to the wrong taxpayer's account;

4.3.3. A transaction posted to the taxpayer's account without the taxpayer's authorization; and

4.3.4. Similar types of errors that would be subject to resolution under these procedures in ordinary commercial transactions.

4.4. Any error in the payment of taxes by credit card or debit card that does not relate to the underlying tax liability is a legal issue only between the taxpayer and the regulated financial corporation or issuer of the credit card or debit card.

4.5. The resolution of any issue relating to the erroneous payment of taxes by credit card or debit card shall not include the resolution of any errors, disputes or adjustments relating to the underlying tax liability.

4.5.1. The resolution of any issue involving any error, dispute or adjustment relating to the underlying tax liability is an issue only between the taxpayer and the Department, and it shall be resolved through the assessment or petition for refund process and administrative procedure authorized in W. Va. Code § 11-10-1 et seq.

W. Va. Code R. § 110-10B-4