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-3 - Payments by Electronic Funds Transfer (EFT)

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. For taxable years or reporting periods
				beginning on or after January 1, 2004, designated EFT taxpayers shall remit tax
				payments to the Department by EFT as required by this rule. A determination of
				which taxpayers are required to remit tax payments by EFT is made by the
				Department, on a tax type basis, and is based on the payments made during the
				lookback period. The threshold amount determines if the taxpayer is subject to
				the EFT tax payment requirements of this rule. Not with standing the
				requirements of this rule, a taxpayer is not required to remit tax payments to
				the Department by EFT if making such a payment would violate state or federal
				law or if such payment is impossible for practical reasons, as determined by
				the Tax Commissioner.
3.2. The
				threshold amount is $100,000.00 in tax liability per tax type per taxable year
				or reporting period beginning on or after January 1, 2004, subject to
				subdivisions 3.2.a, 3.2.b, 3.2.c, 3.2.d, 3.2.e and 3.2.e 3.2.f of this
				subsection.
3.2.a. For tax years beginning on
				or after January 1, 2013, the threshold amount for determining whether a
				taxpayer shall pay electronically is $50,000 in tax liability paid for a single
				tax type in the immediately preceding tax year:
Provided
, That
				for tax years beginning on or after January 1, 2013, any taxpayer that pays
				more than $50,000 for any tax type in the immediately preceding tax year shall
				electronically pay the taxes for all tax returns filed;
3.2.b. For tax years beginning on or after
				January 1, 2014, the threshold amount for determining whether a taxpayer shall
				pay electronically is $25,000 in tax liability paid for a single tax type in
				the immediately preceding tax year:
Provided
, That for tax
				years beginning on or after January 1, 2014, any taxpayer that pays more than
				$25,000 for any tax type in the immediately preceding tax year shall
				electronically pay the taxes for all tax returns filed;
3.2.c. For tax years beginning on or after
				January 1, 2015, the threshold amount for determining whether a taxpayer shall
				pay electronically is $10,000 in tax liability paid for a single tax type in
				the immediately preceding tax year:
Provided
, That for tax
				years beginning on or after January 1, 2015, any taxpayer that pays more than
				$10,000 for any tax type in the immediately preceding tax year shall
				electronically pay the taxes for all tax returns filed;
3.2.d. For tax years beginning on or after
				January 1, 2016, the threshold amount for determining whether a taxpayer shall
				pay electronically is $25,000 in tax liability paid for a single tax type in
				the immediately preceding tax year:
Provided
, That for tax
				years beginning on or after January 1, 2016, any taxpayer that pays more than
				$25,000 for any tax type in the immediately preceding tax year shall
				electronically pay the taxes for all tax returns filed;
3.2.e. Tax Commissioner may determine the tax
				types for which electronic payment of taxes is not required. For tax years
				beginning on or after January 1, 2019, the threshold amount for determining
				whether a taxpayer shall pay electronically is $50,000 in tax liability for a
				single tax type in the immediately preceding tax year:
Provided
, That for tax years beginning on or after January 1,
				2019, any taxpayer that pays more than $50,000 for any tax type in the
				immediately preceding tax year shall electronically pay the taxes for all tax
				returns filed;
3.2.f. Tax
				Commissioner may determine the tax types for which electronic payment of taxes
				is not required.