W. Va. Code R. § 110-10F-8

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

Section 110-10F-8 - Payment alternatives

8.1. The ACH Credit and Debit methods, including electronic filing and Modernized E-filing options, Credit and Debit Card Payments and Intra governmental Transfers are the payment methods that taxpayers may use to make payments for a tax type using EFT.

8.2. The Department reserves the right to revoke the EFT payment privilege and require cashier's check or any other pre-certified payment method deemed acceptable by the Commissioner from any taxpayer for the following reasons:

8.2.a. Failure to consistently transmit error-free payments;

8.2.b. Substantial variation from the requirements and specifications of this rule;

8.2.c. Failure to make timely EFT payments or to provide timely payment information; or

8.2.d. Failure to provide a properly formatted addenda record required by this rule with the EFT payment.

8.2.e. Submission of multiple payments which are rejected or returned by the taxpayer's financial institution for insufficient funds or any other return reason. In addition to penalties and interest associated with late payment, returned payments may also be subject to penalties as specified by WV Code § 11-10-5n.

8.3. Wire Transfer is not an EFT payment method alternative that is available to EFT taxpayers, except on an emergency basis with prior authorization by the Department.

W. Va. Code R. § 110-10F-8