W. Va. Code R. § 110-10F-4

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

Section 110-10F-4 - Tax types covered

4.1. Payments for the following tax types are subject to the EFT tax payment requirements of this rule:

4.1.a. Business and Occupation Tax;

4.1.b. Business Franchise Tax;

4.1.c. Tobacco Products Excise Tax;

4.1.d. Consumer Sales and Service Tax;

4.1.e. Corporation Net Income Tax;

4.1.f. Gasoline and Special Fuels Excise Tax;

4.1.g. Health Care Provider Tax;

4.1.h. Personal Income Tax, including:

4.1.h.1. Nonresident Composite Income Tax;

4.1.h.2. Fiduciary Income Tax;

4.1.i. Severance Taxes, including:

4.1.i.1. Additional Annual Severance Tax;

4.1.j. Soft Drink Tax;

4.1.k. Solid Waste Tax;

4.1.l. Surface Mining Reclamation Tax;

4.1.m. Telecommunications Tax;

4.1.n. Timber Severance Tax;

4.1.o. Use Tax;

4.1.p. Personal Income Tax Withholding, including:

4.1.p.1. Personal Income Tax Back-Up Withholding;

4.1.q. Beer Barrel Tax;

4.1.r. Wine Liter Tax;

4.1.s. Wine Liquor Excise Tax;

4.1.t. Pass Through Entity Tax;

4.1.u. District Excise Tax;

4.1.v. Taxes paid under IFTA;

4.1.w. Acute Care Hospital Tax;

4.1.x. Motor Carrier Road Tax;

4.1.y. Fireworks Safety Fee Tax; and

4.1.z. Medical Cannabis Tax.

W. Va. Code R. § 110-10F-4