W. Va. Code R. § 110-10F-1

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

Section 110-10F-1 - General

1.1. Scope. -- This rule will be used by the West Virginia State Tax Department in the administration of W. Va. Code § 11-10-5t, which authorizes the Tax Commissioner to require certain taxpayers to make tax payments by electronic funds transfer, unless prohibited by federal or state law, so that the funds will be immediately available to the State Treasury on the due date of payment. If there is a conflict between this rule and other rules or laws regarding tax payments, this rule governs.

1.2. Authority. -- W. Va. Code § 11-10-5t.

1.3. Filing Date. -- February 18, 2020

1.4. Effective Date. -- February 18,2020

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon February 18, 2025.

W. Va. Code R. § 110-10F-1