W. Va. Code R. § 110-10F-5

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

Section 110-10F-5 - Identification of EFT taxpayers

5.1. On an annual basis, the Department shall review the most recently completed lookback period payment history of each taxpayer on a tax type basis to determine if the payment history requires the taxpayer to make payments through EFT for the succeeding calendar year.

5.2. The Department will determine whether a taxpayer meets the tax liability threshold provided in Subsection 3.2 of this rule that requires payment of taxes by EFT by considering taxes paid for a single tax type, except when two or more tax types are permitted to be paid on a single return. Whenever two or more tax types are permitted to be paid on a single return, the taxes paid for all tax types shall be considered a single payment.

5.3. The Department will determine whether a taxpayer meets the tax liability threshold provided in Subsection 3.2 of this rule that requires payment of taxes by EFT by considering the payments made during a fiscal year for a single tax type.

W. Va. Code R. § 110-10F-5