W. Va. Code R. § 110-39-4

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

Section 110-39-4 - Electronic payment of tax

4.1 Payments of the special district tax shall be by electronic funds transfer, in accordance with the procedures set forth in the State Tax Department's Rule, Payment of Taxes by Electronic Funds Transfer, 110CSR10F.

4.2 Payments of any sales tax collected within the economic opportunity development district shall be by electronic funds transfer, in accordance with the procedures set forth in the State Tax Department's Rule, Payment of Taxes by Electronic Funds Transfer, 110CSR10F.

4.3 All of the taxes covered by this rule shall be paid electronically, regardless of the amounts due.

W. Va. Code R. § 110-39-4