W. Va. Code R. § 110-10D-4

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

Section 110-10D-4 - Acceptance of Electronic Signatures

4.1. The Commissioner shall designate the type or types of electronic signature that shall be used when electronically filing Tax Department forms and applications.

4.2. Where the Commissioner has permitted the filing of a return by electronic means, the taxpayer may, in lieu of filing a related document on which a signature is affixed, provide the taxpayer's name and such other information as the Commissioner may require in order to provide sufficient identification of the taxpayer, or provide both the taxpayer's name and personal identification information and the taxpayer's West Virginia Taxpayer Signature PIN.

4.2.a. The West Virginia Taxpayer Signature PIN is a personal identification number that will be assigned by the Department to a person filing an electronic record requiring an authorized signature.

4.2.b. The Department will establish a secure registry of persons authorized to sign filings and records using a West Virginia Taxpayer Signature PIN and will utilize that secure registry for verification of the identity of the signer.

4.2.c. A taxpayer that seeks to become authorized to file with the Department using a West Virginia Taxpayer Signature PIN shall first file with the Department a signed Form WV/EFT-1, Application for West Virginia Taxpayer Signature PIN, stating that the taxpayer:

4.2.c.1. Will not share with any other person the password, code or other security key required for use of the PEST;

4.2.c.2. Agrees that use of the PIN represents confirmation of a record;

4.2.c.3. Agrees to notify the Department immediately upon becoming aware that security has been compromised; and

4.2.c.4. Understands that the provisions of W. Va. Code § 61-3C-10 prescribes the penalties for the unauthorized disclosure of a West Virginia Taxpayer Signature PIN or other confidential security information.

4.2.d. Each authorized person shall utilize a unique number or other personal authorization which shall be encrypted and which shall indicate the approval of that person to file electronically.

4.2.e. Upon receipt of the signed Form WV/EFT-1 required in subdivision 4.2.C of this rule, the Department shall issue to an authorized person a West Virginia Taxpayer Signature PIN and shall enter that PIN, name and date of authorization into the secure registry.

4.3. The stating by a person of the taxpayer's name or the providing of a West Virginia Taxpayer Signature PIN, or both, when that person is requested so to do, shall have the same validity, status and consequences as an actual signature by that person on a paper return that is filed with the Department.

4.4. A return that is filed by electronic means shall be treated as filed on the date the electronic return is transmitted if:

1) the return enters an information processing system that the Commissioner has designated or uses for the purpose of receiving electronic records and from which the Commissioner is able to retrieve the electronic record transmitted; and

2) the return is in a form capable of being processed by that system.

4.4.a. An electronic return will only be deemed as timely filed if it is received by the Department in a retrievable format through a designated information processing system on or before the statutory due date of the return.

4.4.b. Any payment/remittance made to the Department prior to the electronic filing of a return may be made through the use of any commercially acceptable means and shall be deemed to be received on the date the payment is actually received by the Department.

4.4.c. Any payment/remittance made concurrently with the filing of an electronic return shall be paid using electronic funds transfer and shall be deemed to be received by the Commissioner on the date the funds are actually transferred to the Department.

4.4.d. Any payment/remittance made to the Department subsequent to the electronic filing of a return may be made through the use of any commercially acceptable means and shall be deemed to be received on the date the payment is actually received by the Department.

4.5. Where a signature is required to be verified or made under oath, the requirement is satisfied if the electronic signature of the person authorized to sign the return is attached to or logically associated with the return.

4.6. Nothing in this rule shall be construed to require the Department to accept electronic signatures in lieu of written signatures.

4.7. For purposes of electronically filing a State income tax return, nothing in this rule shall prevent a taxpayer from using and the Commissioner from accepting the same personal identification number chosen and used by the taxpayer for the purpose of filing his federal income tax return.

4.8. For purposes of electronically filing all other state tax returns, nothing in this rule shall prevent a taxpayer from using and the Commissioner from accepting the same personal identification number chosen and used by the taxpayer for the purpose of filing his federal income tax return; Provided, that the personal identification number is registered in the Department's secure registry prior to being used to electronically file such a return with the Department.

W. Va. Code R. § 110-10D-4