W. Va. Code R. § 110-10B-8

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

Section 110-10B-8 - Use and Disclosure of Information Relating to Payment of Taxes by Credit Card and Debit Card

8.1. Information obtained by any person other than the taxpayer in connection with payment of taxes by a credit card or debit card shall be treated as confidential, and is covered under the confidentiality provisions of W. Va. Code § 11-10-5d, regardless whether the information is received from the Department or from any other person, including the taxpayer. No person other than the taxpayer shall use or disclose the information except as follows:

8.1.1. Card issuers, regulated financial corporations, or other persons participating in the credit card or debit card transaction may use or disclose the information for the purpose and in direct furtherance of servicing cardholder accounts, including the resolution of errors in accordance with Section 4 of this rule. This authority includes the following:

8.1.1.a. Processing of the credit card or debit card transaction, in all of its stages through and including the crediting of the amount charged on account of tax to this State;

8.1.1.b. Billing the taxpayer for the amount charged or debited with respect to payment of the tax liability;

8.1.1.c. Collection of the amount charged or debited with respect to payment of the tax liability; and

8.1.1.d. Returning funds to the taxpayer.

8.1.2. Card issuers, regulated financial corporations or other persons participating in the credit card or debit card transaction may use and disclose the information only for the purpose and in direct furtherance of any of the following activities:

8.1.2.a. Assessment of statistical risk and profitability;

8.1.2.b. Transfer of receivables or accounts or any interest therein;

8.1.2.c. Audit of account information;

8.1.2.d. Compliance with Federal, State, or local law; and

8.1.2.e. Cooperation in properly authorized civil, criminal, or regulatory investigations by Federal, State, or local authorities.

8.1.3. Notwithstanding the foregoing, use or disclosure of information relating to credit cardand debit card transactions for purposes related to any of the following is not authorized:

8.1.3.a. Sale or exchange of the information separate from the underlying receivable or account;

8.1.3.b. Marketing for any purpose, for example, marketing tax- related products or services, or marketing any product or service that targets those who have used a credit card or debit card to pay taxes; or

8.1.3.c. Furnishing the information to any credit reporting agency or credit bureau, except with respect to the aggregate amount of a cardholder's account, with the amount attributable to payment of taxes not separately identified.

8.2. Credit card and debit card account numbers in the possession of the Commissioner or the State Treasurer that have been submitted in payment of state taxes are confidential and exempt from the provision of W. Va. Code § 29b-1-1, et seq. (Freedom of Information Act).

8.3. The Commissioner may disclose to card issuers, regulated financial corporations or other involved persons any information the Commissioner considers necessary in connection with processing credit card and debit card transactions to effectuate payment of taxes, billing or collection of the amounts charged or debited, including resolution of errors relating to the credit card or debit card account.

W. Va. Code R. § 110-10B-8