Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10F - Payment of Taxes by Electronic Funds Transfer
Section 110-10F-17 - Emergency payment

W. Va. Code R. § 110-10F-17

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Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-10F-17 - Emergency payment
17.1. In the event the Commissioner determines that a taxpayer is unable to affect a timely EFT payment due to extenuating circumstances beyond the taxpayer's control, the Commissioner may allow the taxpayer to use Wire Transfer.

For example, if on the due date of an EFT payment the taxpayer becomes aware that an error was made in the EFT payment which cannot be corrected on that day, the taxpayer may contact the Department and request authorization to correct the payment with Wire Transfer. The Commissioner may grant authorization to use Wire Transfer for that one payment. The Commissioner shall base that decision upon the taxpayer's payment history as well as the taxpayer's compliance with prescribed rules regarding EFT payments.

17.2. If the Commissioner authorizes the request, he or she shall provide the taxpayer with a Federal ID Number and additional information to be included in the free-form field of the Wire Transfer.
17.3. To request authorization the taxpayer shall contact the EFT Unit at (304) 558-8692. The taxpayer shall present the extenuating circumstances which prevent timely compliance using the approved EFT method, and request authorization to use Wire Transfer to submit the payments in question to the State Treasury.
17.4. The Department shall give taxpayers who are granted authorization to use Wire Transfer specific instructions regarding the payment information that must accompany the transfer.
17.5. All Wire Transfers shall be accompanied by an addenda record, in the format specified by the Department, including the following information:
17.5.a. Taxpayer's identification number;
17.5.b. Tax type code;
17.5.c. Tax period end date;
17.5.d. Payment type; and
17.5.e. Amount of payment.
17.6. The Department shall not bear any costs associated with the Wire Transfer.
17.7. Unauthorized Wire Transfers constitute late payment and are subject to appropriate penalties, additions to tax and interest.
17.8. Authorized Wire Transfers which are not received by the State Treasury on or before the due date of the transmitted payments constitute late payment and are subject to appropriate penalties, additions to tax and interest.

W. Va. Code R. § 110-10F-17