reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10E - Tax Shelter Voluntary Compliance Program › Section 110-10E-8 - Election, Voluntary Compliance With and Without Appeal, Eligible Taxpayer Status, Time Periods

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1.
				Election - An eligible taxpayer that meets the requirements of W. Va. Code
				§
									11-10E-2(d)
				with respect to any taxable year to which W. Va. Code §
									11-10E-1
				et seq. applies may elect to participate in the Voluntary Compliance Program
				under one of two procedures described below, for any particular tax avoidance
				transaction period. Such election shall be made separately for each taxable
				year. Such election, once made, is irrevocable.
8.1.1. Voluntary compliance without appeal -
				Once the eligible taxpayer elects to participate in the Voluntary Compliance
				Program under this procedure, the Tax Commissioner:
8.1.1.1. Shall abate and not seek to collect
				any penalty that may be applicable to the underreporting or underpayment of
				West Virginia tax attributable to the use of tax avoidance transactions for
				such taxable year;
8.1.1.2. Except
				as otherwise provided in W. Va. Code §
											11-10E-1
				et seq., shall not seek civil or criminal prosecution against the taxpayer for
				such taxable year with respect to tax avoidance transactions; and
8.1.1.3. The taxpayer may not file a claim
				for credit or refund with respect to the tax avoidance transaction for the
				taxable year. Nothing in this subdivision may preclude a taxpayer from filing a
				claim for credit or refund for the same taxable year in which a tax avoidance
				transaction was reported if such credit or refund is not attributable to the
				tax avoidance transaction.
8.1.1.4.
				No penalty may be waived or abated under W. Va. Code §
											11-10E-1
				et seq., or this subdivision if the penalty imposed relates to West Virginia
				income tax assessed prior to the August 1, 2006.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10E - Tax Shelter Voluntary Compliance Program › Section 110-10E-9 - Use of Evidence of Participation in the Voluntary Compliance Program

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. The fact of a
				taxpayer's participation in the Voluntary Compliance Program shall not be
				considered evidence that the taxpayer in fact engaged in a tax avoidance
				transaction.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10E - Tax Shelter Voluntary Compliance Program › Section 110-10E-10 - One Hundred Percent Interest Penalty for Failure to Participate

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. If an
				eligible taxpayer who fails to participate in the Voluntary Compliance Program
				is contacted by the Internal Revenue Service or the Tax Commissioner regarding
				the potential use of a tax avoidance transaction with respect to a taxable year
				or years and has a deficiency with respect to such taxable year or years, there
				shall be added to the tax attributable to the potential tax avoidance
				transaction an amount equal to 100% of the interest due under W. Va. Code
				§
									11-10-1 et
				seq., for the period beginning with the statutory due date of the return
				(determined without regard to extensions) on which the income should have been
				reported to the date of the notice of assessment. The penalty shall be deemed
				assessed upon the assessment of the interest to which the penalty relates and
				shall be collected and paid in the same manner as the interest. The penalty
				imposed in this subsection is in addition to any other penalty imposed by W.
				Va. Code §§
									11-10E-1
				et seq., or W. Va. Code
				11-10-1 et
				seq. This subsection shall apply to taxable years ending on and after December
				31, 2005.
10.2. The penalty imposed
				by W. Va. Code §
									11-10E-5
				is in addition to any other penalty imposed by W. Va. Code §§
									11-10-1 et
				seq., or 11-10E-1 et seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10E - Tax Shelter Voluntary Compliance Program › Section 110-10E-11 - Program Encompasses Investor List Requirement

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. The Voluntary Compliance Program
				provides amnesty to persons that previously failed to provide investor lists to
				the Tax Commissioner if those investor lists are provided to the Tax
				Commissioner prior to the completion of the Voluntary Compliance Program on
				November 1, 2006.
11.2. The
				Voluntary Compliance Program provides amnesty to tax shelter organizers
				required to register tax shelters under I.R.C. § 6111 prior to its
				amendment on October 22, 2004, and to material advisors required under I.R.C.
				§ 6111 after its amendment on October 22, 2004 to register reportable
				transactions, including listed transactions, but that did not register tax
				shelters or reportable transactions, including listed transaction, with the Tax
				Commissioner, if the information relevant to those shelters and transactions
				that was provided to the Internal Revenue Service is provided to the Tax
				Commissioner prior to completion of the Voluntary Compliance Program on
				November 1, 2006.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule will be used by the West Virginia State Tax Department in the
				administration of W. Va. Code §
									11-10-5t,
				which authorizes the Tax Commissioner to require certain taxpayers to make tax
				payments by electronic funds transfer, unless prohibited by federal or state
				law, so that the funds will be immediately available to the State Treasury on
				the due date of payment. If there is a conflict between this rule and other
				rules or laws regarding tax payments, this rule governs.
1.2. Authority. -- W. Va. Code §
									11-10-5t.
1.3. Filing Date. -- February 18,
				2020
1.4. Effective Date. --
				February 18,2020
1.5. Sunset
				Provision. -- This rule shall terminate and have no further force or effect
				upon February 18, 2025.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-4 - Tax types covered

Current through Register Vol. XLI, No. 28, July 12, 2024
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.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-5 - Identification of EFT taxpayers

Current through Register Vol. XLI, No. 28, July 12, 2024
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.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-6 - Notification of Taxpayers Required to Use EFT

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. At least 90 days prior to the date the
				taxpayer is required to make their first tax payment by EFT, the Department
				shall mail a written notice to all EFT taxpayers newly identified in the annual
				review of transactions informing them that they are required to make payments
				for a tax type using EFT. The notice shall be mailed to the last address of
				record for the taxpayer. The notice shall (1) provide the taxpayer with an
				explanation of W. Va. Code §
									11-10-5t;
				(2) identify the tax types to be paid using EFT; (3) provide an explanation of
				the payment alternatives available to the taxpayer; and (4) provide the
				taxpayer with forms and instructions necessary to comply with this
				rule.
6.2. Within 30 days after the
				notice is provided to the taxpayer, the taxpayer shall make an election as to
				which payment method the taxpayer will use or provide a written statement
				explaining the reason the taxpayer seeks to be exempted from the requirement to
				make payments for a tax type using EFT. Within 45 days after the taxpayer
				submits a request for an exemption from the requirement to make payments for a
				tax type using EFT, the Department shall notify the taxpayer whether the
				request is granted.
6.3. Within 30
				days after receipt of the notice, the taxpayer shall register per the
				instructions provided by the Department except when utilizing the Credit or
				Debit card option. The Department shall provide instructions and resources
				necessary for successful registration and payment.
6.4. If the Department receives no response
				from the taxpayer within 30 days, the Department shall provide the taxpayer
				with a second notice, utilizing certified mail. If the taxpayer takes no action
				in response to the second notice before the first day of the succeeding
				calendar year, the taxpayer is subject to all applicable penalties, additions
				to tax, and interest for each payment subject to these rules that is equal to
				or in excess of the threshold amount.
6.5. Upon a showing by the taxpayer, to the
				satisfaction of the Commissioner, that the taxpayer will not be making payments
				for a tax type equal to or in excess of the threshold amount for the period,
				the Commissioner shall waive the requirement to make payments by EFT. If the
				taxpayer subsequently makes a non-EFT payment in an amount equal to or in
				excess of the threshold amount for the period for which the Commissioner waived
				the requirement to make payments using EFT, the taxpayer may be subject to all
				applicable penalties, additions to tax, and interest.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-7 - Registration of EFT taxpayers

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Taxpayers choosing the ACH Credit method
				shall properly complete Form WV/EFT-5, Electronic Funds Transfer Application,
				and return the Form to the Department by the date specified by the Department.
				The Department shall record pertinent taxpayer information provided with Form
				WV/EFT-5. Taxpayers choosing the ACH Debit method may register or make payments
				on the Department's website. The information required for either ACH method may
				include:
7.1.a. Taxpayer identification
				number;
7.1.b. Taxpayer's
				name;
7.1.c. Taxpayer's
				address;
7.1.d. Tax
				types;
7.1.e. Primary contact
				person's name and title;
7.1.f.
				Primary contact person's address;
7.1.g. Primary contact person's telephone
				number;
7.1.h. Primary contact
				person's e-mail address;
7.1.i.
				Secondary contact person's name and title;
7.1.j. Secondary contact person's
				address;
7.1.k. Secondary contact
				person's telephone number;
7.1.l.
				Second contact person's e-mail address;
7.1.m. Financial Institution's
				name;
7.1.n. Financial
				Institution's contact person;
7.1.o. Financial Institution's telephone
				number;
7.1.p. Signature of person
				authorized to complete the application;
7.1.q. Written verification from the
				taxpayer's bank confirming the bank routing and transit number and the bank
				account number of the taxpayer; and
7.1.r. Application status regarding new
				application, change in financial institution information, change of name or
				address, and withdrawal.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-8 - Payment alternatives

Current through Register Vol. XLI, No. 28, July 12, 2024
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.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-9 - Payment procedures - general provisions

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Taxpayers required to make payments
				using EFT shall initiate the transaction so that the amount due is deposited as
				immediately available funds to the State of West Virginia's bank account on or
				before the due date under the applicable tax law. If a tax payment due date
				falls on a Saturday, Sunday, or bank holiday, payment by EFT shall be made so
				that the funds are immediately available in the State Treasurer's account on
				the first business day after that due date. If the date on which the taxpayer
				is required to initiate either an ACH Debit or an ACH Credit transaction falls
				on a Saturday, Sunday, or a State or banking holiday, the taxpayer shall
				initiate the transaction on the preceding business day.
Each year, at least 30 days prior to the beginning of a
				  calendar year, the Department shall provide taxpayers required to pay a tax
				  using EFT with a schedule of holidays they will need to take into consideration
				  when making EFT payments.
9.2. The requirement to make payment to the
				Department using EFT does not change any current filing requirements for tax
				returns. If the EFT payment is not timely made or the tax return required is
				not filed by the due date, penalties, additions to tax and interest shall apply
				under the provisions of the appropriate section of the Code.
9.3. Any taxpayer required by the Department
				to use EFT to make payments may apply to the Commissioner to be relieved of
				that requirement if it appears that taxpayer no longer meets the criteria for
				mandatory EFT payments. If the Commissioner grants that relief and the taxpayer
				subsequently makes a non-EFT payment in an amount equal to or in excess of the
				threshold amount for the period the taxpayer was previously required to make
				payments using EFT, the taxpayer is subject to all applicable penalties,
				additions to tax and interest.
9.4.
				If the taxpayer elects to use the ACH Debit payment method, the taxpayer shall
				furnish the Department with the information needed to complete the transaction.
				All transactions shall be initiated by the taxpayer on the Department's
				website.
9.5. If the taxpayer
				elects to use the ACH Credit payment method, the taxpayer is responsible for
				ensuring that the bank originating the transaction has the information
				necessary for timely completion of the transaction. Also, the taxpayer is
				responsible for the correct completion of the transaction. The taxpayer shall
				provide the information necessary for the bank to complete the NACHA CCD+ entry
				with the required TXP Banking Convention addenda record.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-10 - Procedures for payment - ACH debit payment method

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. Taxpayers who elect to use the ACH
				Debit payment method of making EFT payments shall use the following procedures
				in communicating payment information to the Department.
10.2. The taxpayer shall register at the
				Department's website. The taxpayer shall provide the following information to
				the Department and schedule payments appropriately:
10.2.a. Bank routing number;
10.2.b. Bank account number;
10.2.c. Tax payment amount;
10.2.d. Tax period covered;
10.2.e. Tax type; and
10.2.f. Payment type.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-11 - Procedures for payment - ACH credit payment method

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. Taxpayers who elect to use the ACH
				Credit payment method of making EFT payments shall use the procedures in this
				section to communicate payment information to the Department. The Department
				intends to examine each taxpayer's compliance with the requirements of this
				rule.
11.2. If a taxpayer has
				elected the ACH Credit payment method but repeatedly fails to correctly
				complete the payment transactions in accordance with this rule, the Department
				may in its discretion require the taxpayer to make future payments by the ACH
				Debit payment method.
11.3. To
				assure the timely receipt of payment, a taxpayer shall ensure that the
				financial institution originating the transaction does so in sufficient time
				for the payment to be deposited as immediately available funds to the State
				Treasury on or before the appropriate due date of the payment.
11.4. All ACH Credit transactions shall use
				the NACHA CCD+ entry with a TXP Banking Convention addenda record. The TXP
				Banking Convention addenda record requires the following information:
11.4.a. Taxpayer's identification
				number;
11.4.b. Tax type
				code;
11.4.c. Tax period end
				date;
11.4.d. Payment type;
				and
11.4.e. Amount of
				payment.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-12 - Requirement for filing returns

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1. The requirement to use EFT to make tax
				payments does not change any current filing requirements for tax returns. If
				the EFT payment is not timely made or the tax return required is not filed by
				the due date, the provisions for penalties, late payment additions to tax, late
				filing additions to tax and interest apply under the provisions of the
				appropriate Section of the Code, except as provided in this rule.
12.2. Taxpayers shall file the required
				returns. Returns are filed in the normal manner and mailed to the address
				indicated on the paper return. If the taxpayer is required to file
				electronically, returns are filed via an electronic filing method approved by
				the Department.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-14 - Voluntary use of EFT to pay taxes

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1. Taxpayers not required to make EFT
				payments for a tax type may voluntarily register to make EFT payments for that
				tax type.
14.2. Taxpayers making
				voluntary EFT payments for a tax type are subject to the provisions of this
				rule to the same extent as taxpayers who are required to make EFT
				payments.
14.3. A taxpayer seeking
				to make voluntary EFT payments shall file a written application with the
				Department or register on the Department's website at least 60 days prior to
				the due date of the next payment of the tax type for which permission to make
				EFT payments is sought.
14.3.a. A taxpayer
				may request permission to terminate voluntary EFT payments for a tax type by
				filing written application with the Department or closing their account on the
				Department's website at least 60 days prior to the due date of the last EFT
				payment to be made by the taxpayer.
14.3.b. A taxpayer making an application for
				termination shall continue to make payment by the payment method elected in
				accordance with the procedures stated in this rule, until the Commissioner in
				writing releases the taxpayer and approves payment by another method.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-15 - Proof of payment

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1. In
				the case of an ACH credit transaction or Wire Transfer, the Department shall
				consider the tax to have been paid on the date the money is received by the
				State of West Virginia's bank account. In the case of an ACH debit transaction,
				the Department shall consider the tax paid on the next business day after the
				transaction was initiated by the taxpayer. The proof of payment by the taxpayer
				depends on the payment method used.
15.2. Payment in an ACH Debit transaction may
				be proven by use of the confirmation code received from the Department when the
				transaction was initiated, together with a statement from the taxpayer's bank
				showing a transfer that decreases the taxpayer's account balance by the correct
				amount, the date of the transfer and the identity of the payee as the State of
				West Virginia.
15.3. Since an ACH
				Credit transaction is initiated and generated by the taxpayer, the taxpayer has
				responsibility for the proper and timely completion of the transaction. The
				taxpayer has the responsibility to ensure that it is provided an ACH trace
				number by the bank originating the transaction. This trace number; proof of the
				NACHA CCD+ entry showing the State's bank routing and transit number and bank
				account number; and a statement from the taxpayer's bank showing a transfer
				that decreased the taxpayer's account balance by the correct amount, the date
				of the transfer and the identity of the payee as the State of West Virginia
				together, constitute proof of payment by the taxpayer.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-16 - Correction of errors

Current through Register Vol. XLI, No. 28, July 12, 2024
16.1. If
				an error in the EFT payment process results in either an underpayment or an
				overpayment of the tax, the taxpayer shall promptly contact the Department. An
				overpayment may be used as a credit against a future tax liability or the
				taxpayer may apply for a refund. The Department shall make every reasonable
				effort to expedite a refund requested by the taxpayer to correct an EFT
				overpayment error.
16.2. When
				possible, the taxpayer shall attempt to correct errors made in initiating an
				ACH Debit payment during the period on the same day the transaction was
				initiated by the taxpayer. Otherwise, the taxpayer shall contact the Department
				on the next business day after the error is discovered for specific
				instructions on how to correct the error.
16.3. In the event a taxpayer using the ACH
				Debit method communicates payment information to the Department after 12:00
				a.m. (midnight) Eastern Time on the business day before the due date, the
				payment shall be posted to the taxpayer's account on the next business day
				following the due date and constitutes late payment.
16.4. Failure of a taxpayer to make a timely
				EFT payment because of circumstances under the taxpayer's control, including
				but not limited to insufficiency of funds in the taxpayer's account or a direct
				payment to the Department using an unauthorized payment method, subjects the
				taxpayer to penalties, additions to tax and interest.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-17 - Emergency payment

Current through Register Vol. XLI, No. 28, July 12, 2024
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.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10F - Payment of Taxes by Electronic Funds Transfer › Section 110-10F-18 - Grace period during implementation

Current through Register Vol. XLI, No. 28, July 12, 2024
18.1. During the first year of implementation
				of this rule, the Commissioner may, in his or her discretion, extend a grace
				period of no more than two business days for a taxpayer to resolve problems
				arising in financial institutions, Federal Reserve facilities, or the Automated
				Clearing House system which result in late payment.
18.2. To qualify for a grace period, the
				taxpayer shall demonstrate that a good faith attempt was made to comply with
				the provisions of this rule, due diligence was exercised to initiate the
				payment timely and correctly, and sufficient funds were available in the
				taxpayer's bank account, but circumstances beyond the taxpayer's control
				prevented compliance by the required date.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10G - Alternative Resolution Of Tax Disputes › Section 110-10G-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope -- This
				rule adopts and implements alternative dispute resolution mechanisms in order
				to encourage taxpayers to resolve tax disputes through voluntary settlements
				rather than litigation. If there is a conflict between this rule and other
				rules which have been previously promulgated, this rule governs.
1.2. Authority -- W. Va. Code §
									11-10-23.
1.3. Filing Date -- May 7, 2004.
1.4. Effective Date -- June 15,
				2004.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10G - Alternative Resolution Of Tax Disputes › Section 110-10G-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
For the purposes of this rule, the following terms used in
				  this rule have the meanings set forth in this section, unless a different
				  meaning is clearly indicated in the context in which the term is used.
2.1. "Alternative dispute resolution" means
				an alternative to courtroom litigation or agency adjudication, including
				conciliation with the Tax Department and mediation and hearings before the
				Office of Tax Appeals.
2.2.
				"Commissioner" or "Tax Commissioner" means the Tax Commissioner of the State of
				West Virginia or his or her delegate.
2.3. "Code" or "this Code" means the Code of
				West Virginia, one thousand nine hundred thirty-one, as amended.
2.4. "Conciliation" means a method of dispute
				settlement in which parties clarify issues and narrow differences through the
				aid of an individual called a "conciliator".
2.5. "Department" or "Tax Department" means
				the West Virginia State Tax Department.
2.6. "Mediation" means a method of dispute
				resolution in which parties use an impartial third person called a "mediator"
				to assist the parties to negotiate a settlement.
2.7. "Office of Tax Appeals" means the West
				Virginia Office of Tax Appeals created by W. Va. Code §
									11-10A-1
				et seq. as an independent, quasi-judicial agency that is in the Department of
				Tax and Revenue for administrative purposes only.
2.8. "Party" means the Tax Department or the
				taxpayer seeking to resolve a tax dispute through alternative dispute
				resolution.
2.9. "Tax" means any
				tax administered by the Tax Department to which the alternative dispute
				resolution mechanisms set forth in this rule applies, and includes within its
				meaning any applicable interest, additions to tax and penalties.
2.10. "Taxpayer" means any person liable for
				payment of, or required to file a return for, any tax administered under W. Va.
				Code §
									11-10-1 et.
				seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10G - Alternative Resolution Of Tax Disputes › Section 110-10G-3 - Jurisdiction and Scope of Alternative Dispute Resolution

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1 A taxpayer may request alternative
				dispute resolution after receipt of a notice of proposed assessment. A taxpayer
				for whom alternative dispute resolution has been unsuccessful may subsequently
				appeal to the Office of Tax Appeals.
3.1.1.
				Conciliation resulting in a final agreement is conclusive and binding on both
				parties and unless there is fraud, malfeasance or misrepresentation of a
				material fact, the agreement precludes any subsequent appeal of the matters
				agreed to in the final agreement and the matters agreed upon shall not be
				reopened or the agreement modified.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10G - Alternative Resolution Of Tax Disputes › Section 110-10G-4 - Conciliation

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. The Tax
				Commissioner shall appoint a conciliation coordinator, an assistant
				conciliation coordinator and conciliators from available staff of the Tax
				Department.
4.1.1. If funds are available,
				the Tax Commissioner may enter into contracts with individuals and
				organizations to conduct conciliation.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10G - Alternative Resolution Of Tax Disputes › Section 110-10G-5 - Confidentiality

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The provisions
				of W. Va. Code §
									11-10-5d,
				concerning confidentiality and disclosure of tax returns and information are
				applicable to all aspects of conciliation.
5.2. Confidentiality shall not be interpreted
				to require the exclusion at a subsequent hearing of any information otherwise
				available or discoverable merely because the information was presented in the
				course of conciliation.
5.3. All
				aspects of conciliation are exempt from the requirements of W. Va. Code
				§§
									6-9A-1
				et seq. "Open Government Proceedings" and 29B-1-1 et seq. "Freedom of
				Information."
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10H - Tax Amnesty Program Of 2004 › Section 110-10H-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope -- This
				rule provides the guidelines the Tax Commissioner believes to be necessary to
				implement the West Virginia Tax Amnesty Program of 2004, W. Va. Code ' 11-10H-1
				et seq. (hereafter W. Va. Code '11-10H), as enacted by passage of Enrolled
				Senate Bill 148, in effect June 11, 2004.
1.2. Authority - W. Va. Code §
				11-10H-4(b).
1.3. Filing Date --
				July 15, 2004.
1.4. Effective Date
				-- August 24, 2004.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10H - Tax Amnesty Program Of 2004 › Section 110-10H-2 - Legislative Intent, Findings and Purpose

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1 Intent. -- It is the intent of the
				Legislature in enacting the tax amnesty program to improve compliance with this
				State's tax laws and to accelerate and increase collections of certain taxes
				currently owed to this State.
2.2
				Findings and purpose. B It is the Legislatures finding that the public purpose
				is served by the waiver of tax penalties, additions to tax, a portion of
				accrued interest, and criminal prosecution in return for the immediate
				reporting and payment of previously underreported, unreported, unpaid or
				underpaid tax liabilities that are due and owing and are delinquent as of
				January 1, 2004. Benefits to be gained by this program include, among other
				things, accelerated receipt of certain currently owed taxes, permanently
				bringing into the tax system taxpayers who have been evading tax, and providing
				an opportunity for taxpayers to clear their records and satisfy tax
				obligations. It is further the intent of the Legislature that the tax amnesty
				program not be repeated in the future, since taxpayers' expectations of future
				amnesty programs could have a counterproductive effect on compliance.
2.2.1. The Tax Commissioner will consider the
				public purpose of the tax amnesty law when interpreting and applying its
				provisions. There will be no waiver unless and until there has been a payment
				in full of tax liabilities in return for the waiver.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10H - Tax Amnesty Program Of 2004 › Section 110-10H-3 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. General rule.
				-- Terms used in this rule have the meaning ascribed to them in W. Va. Code
				§
									11-10-4,
				unless the context in which the term is used clearly requires a different
				meaning, or the term is defined in subsection 3.2.
3.2. Terms defined. -- For purposes of this
				rule, the term:
3.2.1. "Additions to tax"
				means that amount imposed by W. Va. Code §
										11-10-18 or 18a
				for (1) failure to file a return or pay tax due, (2) negligence or intentional
				disregard of rules and regulations of the Tax Commissioner, (3) filing a false
				or fraudulent return, or (4) failure to pay estimated tax, and includes
				"additions to tax" imposed by any other article of chapter 11 of the West
				Virginia Code administered under W. Va. Code § 11-10.
3.2.2. "Amnesty program" means the West
				Virginia Tax Amnesty Program of 2004 as set forth in W. Va. Code §11-10H
				and this rule;
3.2.3. A Department
				means the West Virginia State Tax Department.
3.2.4 "Interest" means interest imposed
				pursuant to W. Va. Code §§
										11-10-17 and
				17a;
3.2.5. "Penalty" means any
				civil money penalties imposed by W. Va. Code §
										11-10-19 and
				any other civil money penalty imposed by any article of chapter 11 of the W.
				Va. Code administered under W. Va. Code '11-10;
3.2.6. A Tax administered under W. Va. Code
				§11-10" means A tax 11-10-4, i.e., any tax to which W. Va. Code
				§11-10 applies, as set forth in W. Va. Code §
										11-10-3,
				a copy of which is Appendix 1.
3.2.7. A Tax Commissioner or A Commissioner
				as defined in W. Va. Code §
										11-10-4
				means the Tax Commissioner of the State of West Virginia or his or her
				delegate.
3.2.8. A Tax amnesty
				period or A amnesty period means the two month period commencing on Wednesday,
				September 1, 2004, and ending on Monday, November 1, 2004.
3.2.8.1 The two month amnesty period is
				September and October, but the period is extended to include November 1 because
				the last day in October is a Sunday.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10H - Tax Amnesty Program Of 2004 › Section 110-10H-4 - Development and Administration of Tax Amnesty Program; Implementation of Program

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1.
				General. -- The Tax Commissioner is required and authorized to develop and
				administer the tax amnesty program and to take any action needed to implement
				the program.
4.2. Rule. -- The Tax
				Commissioner is promulgating this rule to implement, clarify and explain the
				tax amnesty program.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10H - Tax Amnesty Program Of 2004 › Section 110-10H-5 - Duration and Application of Amnesty Program

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The two-month tax amnesty program
				applies to payments and returns required pursuant to any tax currently or
				previously administered under W. Va. Code§11-10, but only if the
				obligation for payment or filing of a return, or both, arose after January 1,
				1986 and before January 1, 2004, and:
(1) The
				tax return was due before January 1, 2004;
(2) the amount of tax shown to be due on the
				tax return was due and payable before January 1, 2004; or (3) if no tax return
				was required to be filed, the tax was due and payable before January 1,
				2004.
5.1.1. Any obligation for
				payment or filing a return which becomes delinquent on or after January 1,
				2004, is not eligible for amnesty. For example, any such obligation which
				becomes delinquent during the amnesty period is not eligible for
				amnesty.
5.1.2. Obligations for
				payments and returns for taxes not imposed under W. Va. Code '11-10 (e.g.,
				county and municipal taxes other than the special district excise tax
				administered under W. Va. Code §
										11-10-11a)
				are not eligible for amnesty. Taxes not payable to the State Tax Department are
				not imposed under W. Va. Code ' 11-10.
5.1.3. Obligations for payments and returns
				for fees are not taxes administered under W. Va. Code '11-10 and are not
				eligible for tax amnesty.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10H - Tax Amnesty Program Of 2004 › Section 110-10H-6 - Waiver of Penalties; Criminal Immunity; Exceptions and Limitations

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Waiver of
				penalties, additions to tax and interest. B Except as otherwise specifically
				provided in subsection 6.2 or elsewhere in this rule, for any taxpayer who
				meets the requirements of section seven:
6.1.1. Waiver. -- The Tax Commissioner shall
				waive all penalties (including potential criminal penalties) and additions to
				tax and 50% of the interest imposed on the late filing of a return or the late
				payment of any tax for which tax amnesty is granted, which is owed as a result
				of nonpayment, underpayment, nonreporting, misreporting or underreporting of
				tax liabilities; and
6.1.2.
				Criminal penalties. -- No criminal action may be brought against the taxpayer
				for the default for which tax amnesty is granted.
6.1.3. The waivers of interest, additions to
				tax and penalties apply only to the amount of tax for which amnesty is
				requested and granted. Imposition of interest, additions and penalties are not
				barred with respect to any amount of tax later found to be in excess of that
				amount.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10H - Tax Amnesty Program Of 2004 › Section 110-10H-7 - Application for Amnesty; Requirements; Deficiency Assessment

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Timely
				application required. -- The amnesty program applies to any taxpayer who,
				during the amnesty period, timely files the application for tax amnesty and
				voluntarily does all of the following which are applicable:
7.1.1. completes, signs and files amended tax
				returns to report transactions and other material matters not included on
				original returns and pays in full all additional taxes shown to be due on the
				amended return or returns and 50% of the interest imposed on the additional
				taxes;
7.1.2. completes, signs and
				files all delinquent tax returns and pays in full all taxes shown to be due on
				the return or returns and 50% of the interest imposed on the taxes;
7.1.3. completes, signs and files amended tax
				returns to correct all incorrect, deficient or incomplete original returns and
				pays in full all taxes shown to be due on the amended return or returns and 50%
				of the interest imposed on the tax or taxes;
7.1.4. pays in full all previously assessed
				tax liabilities and other taxes legally collectible under W. Va. Code '
				11-10-11 and
				50% of the interest due thereon;
7.1.4.1. If
				a liability has been compromised under W. Va. Code
				11-10-5q
				prior to the amnesty period, the taxpayer may qualify for waiver of penalties,
				additions to tax and 50% of the interest owed only if the compromise
				specifically states the portions of the total compromise amount that are
				attributable to penalties, additions and interest.
7.1.5. provides proof that the taxpayer has
				withdrawn with prejudice from any administrative or judicial proceeding, if
				required by subdivision 6.2.2; and
7.1.6. otherwise complies with the
				requirements of the amnesty program.
7.1.7. If a taxpayer has more than one West
				Virginia tax identification number for a single type of tax, the taxpayer shall
				file a separate return for each number for that type of tax.
Example. Taxpayer has a different identification number for
				  each of three businesses it owns. Taxpayer wishes to participate in the amnesty
				  program to pay sales tax liabilities due under all three of the numbers.
				  Taxpayer must file three separate amnesty returns, one for each identification
				  number.
7.1.8. A tax amnesty
				return is timely filed if postmarked by the United States Postal Service or
				received by the State Tax Department during the amnesty period. A return which
				is not sufficiently complete may not be considered to be timely filed. If a
				return does not contain sufficient information to identify the taxpayer, tax
				and tax period for which amnesty is being applied, it is insufficiently
				complete.
7.1.9. A taxpayer may not
				file a tax amnesty return by electronic or telephonic means.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10H - Tax Amnesty Program Of 2004 › Section 110-10H-8 - Examination of Amnesty Returns and Taxpayer Books and Records

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. The Tax
				Commissioner may examine the tax returns, books, papers, records and equipment
				of any taxpayer or other relevant person in order to verify the accuracy and
				completeness of the application for amnesty or of any tax return filed or
				payment made under the amnesty program as provided in W. Va. Code ' 11-10, and
				to ascertain and assess any tax or other liability owed to the State for any
				tax administered under W. Va. Code ' 11-10.
8.2. Any tax return or other tax information
				filed under the amnesty program will remain subject to verification and review
				after the amnesty period.
8.3. Tax
				amnesty applications, returns and information are confidential. No application,
				tax return or tax information filed with the Commissioner will be subject to
				disclosure, except as provided by W. Va. Code '' 11-10-5d and 5s.