reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06D - Alternative-Fuel Motor Vehicle Tax Credit › Section 110-6D-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule is intended to explain and clarify the Alternative-Fuel Motor
				Vehicle Tax Credit as set forth in W. Va. Code §§
									11-6D-1,
et seq.
This rule repeals and replaces all prior
				Alternative-Fuel Motor Vehicle Fuel rules.
The Alternative-Fuel Motor Vehicle Tax Credit became
				  effective July 1, 1997 and expired June 6, 2006. W. Va. Code §§
									11-6D-1,
et seq.,
was amended in 2011, and the Alternative-Fuel Motor
				  Vehicle Tax Credit was reinstated, effective July 1, 2011. The Tax Credit was
				  most recently amended and became effective April 13, 2013.
W. Va. Code §
									11-6D-1,
et seq.
provides a tax credit for qualified alternative-fuel
				  motor vehicles and qualified alternative-fuel vehicle refueling
				  infrastructures. The credit for qualified alternative-fuel vehicle home
				  refueling infrastructures was eliminated.
1.2. Authority. -- W. Va. Code §
									11-6D-8(b).
1.3. Filing Date. -- February 20,
				2014.
1.4. Effective Date. -- March
				22, 2014.
1.5. General. -- Repeal
				and replace.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06D - Alternative-Fuel Motor Vehicle Tax Credit › Section 110-6D-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
For purposes of this rule, the following terms shall have the
				  meaning ascribed to them in this rule, unless the context in which used clearly
				  requires a different meaning.
2.1.
				Flex-Fuel means fuel mixtures that contain eighty-five percent or more by
				volume, when combined with gasoline or other fuels, of the following:
2.1.1. Methanol;
2.1.2. Ethanol; or
2.1.3. Other alcohols;
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06D - Alternative-Fuel Motor Vehicle Tax Credit › Section 110-6D-3 - Transition Rules

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1.
				Alternative Fuel Vehicles. Alternative fuel motor vehicles capable of running
				on ethanol, Flex-Fuel, Natural gas hydrocarbons and derivatives, Hydrogen,
				Coal-derived liquid fuels, and Electricity must have been purchased after
				December 31, 2010 and prior to April 15, 2013, and are subject to the following
				rules:
3.1.1. An original bill of sale or
				some other indicia of purchase must have been issued after December 31, 2010
				and prior to April 15, 2013. The bill of sale or other indicia of purchase must
				contain all information related to the consideration paid for the vehicle,
				including the amount of any trade-in or rebate claimed by the
				purchaser.
3.1.2. Payment for the
				vehicle, which may include any financing arrangement, must be completed after
				December 31, 2010 and prior to April 15, 2013.
3.1.3. The purchaser of the vehicle must have
				taken possession of the vehicle after December 31, 2010 and prior to April 15,
				2013.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06F - Property Tax Valuation Of Certain Manufacturing Property › Section 110-6F-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1 Scope. -- This
				legislative rule explains and clarifies the special property tax valuation
				provisions set forth in W. Va. Code '11-6F-1 et
				seq.
1.2. Authority. -- W. Va.
				Code '11-6F-5.
1.3. Filing Date. -- April 6, 1999.
1.4. Effective Date. -- May 1,
				1999.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06F - Property Tax Valuation Of Certain Manufacturing Property › Section 110-6F-3 - Application for Certification of Capital Addition Property

Current through Register Vol. XLI, No. 28, July 12, 2024
W. Va. Code '11-6F-4
				  requires that an application for certification of capital addition property be
				  filed with the Tax Commissioner "on or before the date the property is first
				  required to be reported on an annual return for ad valorem property tax
				  purposes
3.1. Every corporation
				owning a manufacturing facility located in West Virginia (except public service
				businesses) is required by W. Va. Code '11-1C-10
				to prepare and file an annual property tax return with the Tax Commissioner
				between July 1st and October 1st each year listing all of its property subject
				to taxation including, but not limited to, construction in progress.
3.1.1. The year in which the annual return is
				required to be filed is the calendar year preceding the tax year. The term "tax
				year" is defined in W. Va. Code '11-5-3 to mean the
				calendar year following the July first assessment day, or in the case of a
				public service business assessed pursuant to W. Va. Code '11-6-1
				et seq, the calendar year beginning on the January first assessment
				day.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06F - Property Tax Valuation Of Certain Manufacturing Property › Section 110-6F-4 - Polymer Alliance Zone Investment

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. W. Va. Code '11-6F-2(d)
				defines the term "qualified capital addition to a manufacturing facility," and
				sets forth the following specifications relating to persons making investment
				in qualified capital addition property in a polymer alliance zone.
4.1.1. If the capital addition is made in a
				polymer alliance zone as designated from time-to-time by executive order of the
				governor, then the person making the capital addition may for purposes of
				satisfying the requirements of this subsection join in a multiparty project
				with a person owning or operating a manufacturing facility that has a total
				original cost before the capital addition of at least one hundred million
				dollars if the capital addition creates additional production capacity of
				existing or related products or feedstock or derivative products respecting the
				manufacturing facility.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06F - Property Tax Valuation Of Certain Manufacturing Property › Section 110-6F-8 - Computation of Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. W.
				Va. Code '11-6F-2(d)
				defines the term "qualified capital addition to a manufacturing facility" as
				all real property and personal property, the combined original cost of all of
				the property which exceeds fifty million dollars to be constructed, located or
				installed at or within two miles of a manufacturing facility owned or operated
				by the person making the capital addition that has a total original cost before
				the capital addition of at least one hundred million dollars.
8.2. The tax is computed by valuing the
				qualified capital addition to a manufacturing facility at 5% of its total
				original cost, and then applying the 60% West Virginia assessment ratio, and
				then multiplying the result by the tax rate for the local taxing
				jurisdiction.
8.3. Illustration: If
				a $300 million investment were made in 1997 by a qualified entity with $100
				million or more of original cost investment in place in West Virginia, and if
				the investment in new qualified capital addition property otherwise qualified
				for special valuation under the Act, the tax liability would be calculated as
				follows:
Property with an original cost of $300 million would be
				  valued at 5% of original cost for property tax purposes.
$300 million X 5% = $15 million salvage value
$15 million X 60% assessment ratio = $9 million assessed
				  value
The 1997 property tax rate for class three property in the
				  particular local taxing jurisdiction shall be hypothetically assumed to be
				  2.0732%.
$9 million X 2.0732% tax rate =
$186,588
Annual Tax on the
$300 Million Capital Addition Property
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-08 - Revision Of levy estimates › Section 110-8-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These regulations establish general operating procedures for the revision of
				levy estimates
1.2. Authority. --
				WV Code '11-1
1.3. Filing Date. --
				June 29, 1964
1.4. Effective Date.
				-- June 29, 1964.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-08 - Revision Of levy estimates › Section 110-8-2 - County Courts

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. The
				levy estimate of a county court may be revised subsequent to approval by the
				State Tax Commissioner by submitting a written request for such revision,
				setting forth the items to be revised or added.
2.2. Surplus revenues not anticipated in the
				original levy estimate may be expanded by submitting a written request to the
				State Tax Commissioner, setting forth the surplus amounts and a schedule of
				proposed expenditures.
2.3. In any
				revision of a levy estimate subsequent to approval by the State Tax
				Commissioner of the original levy estimate, revenues and expenditures must be
				kept in balance.
2.4. Such revision
				shall not be final unless, and until, the revisions are approved in writing by
				the State Tax Commissioner.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-08 - Revision Of levy estimates › Section 110-8-3 - Municipalities

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The Levy
				Estimate of a municipality may be revised subsequent to approval by the State
				Tax Commissioner by submitting a written request for such revision. The written
				request shall set forth the items to be revised or added. In the event of the
				imposition of a new or additional non ad valorem tax, a copy of the adopted
				ordinance and a statement setting forth the amount of estimated revenue, along
				with a schedule of expenditures, shall be enclosed with the written request for
				revision.
3.2. Surplus revenues not
				anticipated in the original Levy estimate may be expended by submitting a
				written request to the State Tax Commissioner, setting forth the surplus
				amounts and a schedule of proposed expenditures.
3.3. In any revision of a levy estimate
				subsequent to approval by the State Tax Commissioner of the original levy
				estimate, revenues and expenditures must be kept in balance.
3.4. Such revisions shall not be final
				unless, and until, the revisions are approved in writing by the State Tax
				Commissioner.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-09 - Tax Map Sales › Section 110-09-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.01.
Type of Regulations
.- These regulations are
				"legislative rules" as Defined in W. Va. Code §
									29A-1-2(d)
				(1982)
1.02.
Scope
. - These regulations establish the prices,
				procedures and location for the purchase of tax maps prepared by the State Tax
				Commissioner.
1.03.
Authority
. - These regulations are issued under
				authority of West Virginia Code, Chapter 18, Article 9A
1.04.
Filing Date
. -
				These regulations were promulgated on April 4, 1977 and filed with the Office
				of the Secretary of State on (April 4, 1977.) In compliance with W. Va. Code
				§
									29A-2-5
				(1982), these regulations were refiled with the Secretary of State on December
				29, 1982.
1.05.
Effective Date
. - These regulations became effective
				on August 1, 1977
1.06.
Citation
, These regulations is may be cited as W. Va.
				Leg. Reg. (Tax Map Sales) 18-9A, Series IX, §_________, page
				_________(1977)
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-09 - Tax Map Sales › Section 110-09-2 - Sales, Location, Ordering Procedures, and Price Schedule

Current through Register Vol. XLI, No. 28, July 12, 2024
2.01.
Where Tax Maps May Be Purchased
. - Tax. maps may be
				purchased from the Office of_ ...the_ State Tax Commissioner, Post Office
				Drawer 2389, Charleston, West Virginia, 25328.
2.02.
Ordering Procedures for
				Purchase of Tax Maps
. - Tax map purchasers may order tax maps by
				mail, telephone, or in person. All requests for tax maps must include the name
				of the county, district and, if known, map number required. Normally, requests
				will be filled the. same days as they are received.
2.03.
Tax Map Price Schedule and
				Payment Requirements
. - The price schedule for tax maps is as
				follows:
SCALE
PRICE-GOVERNMENT
							 AGENCIES
PRICE - ALL OTHERS
1 in. = 5.0 .ft.
1.00/sheet
5.00/sheet + 3% sales tax
1 in. = 100 ft.
1.00/sheet
5.00/sheet + 3% sales tax
1 in. = 400 ft.
1.00/sheet
5.00/sheet + 3% sales tax
1 in. = 800 ft.
1.00/sheet
5.00/sheet + 3% sales tax
1 in. = 2,000 ft.
10.00/sheet
100.00/sheet + 3% sales tax
Owner Indes
10.00/sheet
100.00/sheet + 3% sales tax
All Other Indices
1.00/sheet
1.00/sheet + 3% sales tax
Payment by check or money order is acceptable. Individuals
				  and corporations purchasing tax maps should enclose payment with order.
				  Governmental agencies may elect to pay when billed if their accounts are
				  current." To receive the government agency price, a government agency must
				  furnish with its request a statement explaining the use to which the map is to
				  be put if not for tax purposes.
2.04.
County Assessor's Tax
				Maps
. - The State Tax Commissioner, will furnish to the assessors
				of each of the counties one copy of each of the tax maps, surface and mineral,
				prepared for his county. Current copies will be furnished as they are
				needed-Additional copies will be charged to the assessor at the governmental
				agency price.. It shall be illegal for any said assessor to permit tracing,
				photocopying, or otherwise in any manner permitting any form of duplication of
				said map without the written permission of the State Tax
				Commissioner.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-09 - Tax Map Sales › Section 110-09-3 - Prohibiting Reproduction of Tax Maps and Prescribing Penalty for Violation

Current through Register Vol. XLI, No. 28, July 12, 2024
3.01.
Reproduction of Tax Maps Prohibited
. - It shall be
				unlawful for any person to reproduce, copy, distribute or sell copies of tax
				maps prepared by the State Tax Commissioner without the written permission of
				the State Tax Commissioner.
3.02.
Penalties
. - Any person who, without the written
				permission of the . State Tax Commissioner, reproduces, copies, distributes or
				sells, or who allows the reproduction, copying, distribution or sale of tax
				maps prepared by the State Tax Commissioner, shall be guilty of a misdemeanor,
				and upon conviction thereof, shall be fined not less than fifty dollars nor
				more than three hundred dollars, or imprisoned in the county jail not less than
				thirty days nor more than one year, or both.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10 - Exceptions To confidentiality Of taxpayer information, disclosure Of certain taxpayer information › Section 110-10-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These legislative regulations explain and clarify W. Va. Code '11-10-5s.
1.2. Authority. -- W. Va. Code '11-10-5.
1.3. Filing Date. -- April 15,
				1992.
1.4. Effective Date. -- April
				15, 1992.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10 - Exceptions To confidentiality Of taxpayer information, disclosure Of certain taxpayer information › Section 110-10-5s - Disclosure Of Certain Taxpayer Information

Current through Register Vol. XLI, No. 28, July 12, 2024
5s.1. Exceptions to confidentiality.
5s.1.1. Providing that such disclosure can be
				made without directly or indirectly revealing the amount of credit available to
				any particular taxpayer or tax return information as defined in W. Va. Code
				'11-10-5d,
				other than the name and address of the taxpayer, the Tax Commissioner shall
				annually publish in the State Register on or before December 31, 1992 and on or
				before December 31 of each succeeding year, the name and address of every
				taxpayer receiving any tax credit allowed under articles 13C, 13D, 13E, 13F,
				13G, or 13H of West Virginia Code, Chapter 11, for any tax year beginning on or
				after July 1, 1991, and under W. Va. Code '5E-1-1 et seq., for
				any tax year beginning on or after January 1, 1991. See W. Va. Code
				'5E-1-8(g).
				The Tax Commissioner shall publish in the State Register, along with the name
				and address of such taxpayers, the amount of credit asserted on a tax return
				after July 1, 1991, by amount category, for each such taxpayer.
5s.1.1.1. The categories by dollar amount of
				credit received, shall be as follows:
5s.1.1.1.a. More than one dollar, but not
				more than fifty thousand dollars;
5s.1.1.1.b. More than fifty thousand dollars,
				but not more than one hundred thousand dollars;
5s.1.1.1.c. More than one hundred thousand
				dollars, but not more than two hundred fifty thousand dollars;
5s.1.1.1.d. More than two hundred fifty
				thousand dollars, but not more than five hundred thousand dollars;
5s.1.1.1.e. More than five hundred thousand
				dollars, but not more than one million dollars;
5s.1.1.1.f. More than one million
				dollars.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10B - Payment Of Taxes By Credit Card Or Debit Card › Section 110-10B-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule provides necessary direction relative to the payment by credit card or
				debit card of taxes administered by the State Tax Department.
1.2. Authority. -- W. Va. Code §§
									11-10-5
				and
				11-10-5n(e).
1.3. Filing Date. -- April 4, 2002.
1.4. Filing Date. -- May 1, 2002.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10B - Payment Of Taxes By Credit Card Or Debit Card › Section 110-10B-3 - Payments by Credit Card and Debit Card

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Taxes administered by the Tax Department
				may be paid by credit card or debit card. Payment of taxes by credit card or
				debit card is voluntary on the part of the taxpayer.
3.1.1. Only credit cards or debit cards
				approved by the Commissioner may be used to pay West Virginia taxes. The
				Commissioner shall provide a listing of the approved credit cards and debit
				cards.
3.1.2. Only the tax
				liabilities specified by the Commissioner may be paid by credit card or debit
				card.
3.1.3. All payments by credit
				cards and debit cards shall be made in the manner and in accordance with the
				forms, instructions and procedures prescribed by the Commissioner.
3.1.4. This rule applies only to payments by
				credit card and debit card. Payments by electronic funds transfer other than
				payment by credit card or debit card are not subject to this rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10B - Payment Of Taxes By Credit Card Or Debit Card › Section 110-10B-4 - Resolution of Errors Related to Paying Taxes by Credit Card or Debit Card

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. To the extent
				permitted by federal law, any payment of taxes by credit card or debit card are
				not subject to section 161 of the Truth in Lending Act,
				15 U.S.C.
				1666, or section 908 of the Electronic Fund
				Transfer Act,
				15 U.S.C.
				1693 f, or any similar provisions of state
				law, for the purpose of resolving errors if the error alleged relates to the
				underlying tax liability.
4.2. To
				the extent permitted by federal law, any payment of taxes under the authority
				of W. Va. Code §
									11-10-1 et
				seq. is not subject to Section 170 of the Truth in Lending Act, 15 U.S.C.
				§ 1666 I, or any similar provisions of state law.
4.3. Payments of taxes by credit card or
				debit card are subject to section 161 of the Truth in Lending Act,
				15 U.S.C.
				1666, section 908 of the Electronic Fund
				Transfer Act,
				15 U.S.C.
				1693 f, or Section 170 of the Truth in
				Lending Act, 15 U.S.C. § 1666 I, or any similar provisions of state laws,
				for the resolution of errors relating to the credit card or debit card account,
				but not for the purpose of resolving errors, disputes or adjustments relating
				to the underlying tax liability. The resolution procedures apply to the
				following types of errors:
4.3.1. An
				incorrect amount posted to the taxpayer's account as a result of a
				computational error, numerical transposition, or similar mistake;
4.3.2. An amount posted to the wrong
				taxpayer's account;
4.3.3. A
				transaction posted to the taxpayer's account without the taxpayer's
				authorization; and
4.3.4. Similar
				types of errors that would be subject to resolution under these procedures in
				ordinary commercial transactions.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10B - Payment Of Taxes By Credit Card Or Debit Card › Section 110-10B-5 - Return of Funds Pursuant to Error Resolution Procedures

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. If a taxpayer is entitled to a return of
				funds pursuant to the error resolution procedures of section 4 of this rule,
				the Commissioner may, in the Commissioner's sole discretion, effect the refund
				by arranging for a credit to the taxpayer's account with the issuer of the
				credit card or debit card or any other regulated financial corporation or
				person that participated in the transaction in which the error
				occurred.
5.2. If as a result of
				participating in the administrative procedures authorized in W. Va. Code §
									11-10-1 et
				seq. a taxpayer is entitled to a refund of taxes paid, the refund shall be paid
				to the taxpayer absent instructions from the taxpayer to the
				contrary.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10B - Payment Of Taxes By Credit Card Or Debit Card › Section 110-10B-6 - Fees or Charges

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. The
				Department may not impose any fee or charge on taxpayers making payment of
				taxes by credit card or debit card. This section does not prohibit the
				imposition of fees or charges by issuers of credit cards or debit cards or by
				any other regulated financial corporation or person participating in the credit
				card or debit card transaction. The Department may not receive any part of any
				fees that may be charged.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10B - Payment Of Taxes By Credit Card Or Debit Card › Section 110-10B-7 - Authority to Enter Into Agreements

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. The Commissioner may enter into
				agreements related to receiving payments of tax by credit card or debit card.
				However, the Commissioner shall use the West Virginia State Treasurer's
				contracts and system for receiving payments by credit card or debit card. The
				Department may not pay any fee or charge or provide any other monetary
				consideration under the contracts for the payments. The Treasurer is not
				authorized to pay any fee or provide any consideration for receiving payments
				of taxes or fees under those contracts.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10B - Payment Of Taxes By Credit Card Or Debit Card › Section 110-10B-8 - Use and Disclosure of Information Relating to Payment of Taxes by Credit Card and Debit Card

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1.
				Information obtained by any person other than the taxpayer in connection with
				payment of taxes by a credit card or debit card shall be treated as
				confidential, and is covered under the confidentiality provisions of W. Va.
				Code §
									11-10-5d,
				regardless whether the information is received from the Department or from any
				other person, including the taxpayer. No person other than the taxpayer shall
				use or disclose the information except as follows:
8.1.1. Card issuers, regulated financial
				corporations, or other persons participating in the credit card or debit card
				transaction may use or disclose the information for the purpose and in direct
				furtherance of servicing cardholder accounts, including the resolution of
				errors in accordance with Section 4 of this rule. This authority includes the
				following:
8.1.1.a. Processing of the credit
				card or debit card transaction, in all of its stages through and including the
				crediting of the amount charged on account of tax to this State;
8.1.1.b. Billing the taxpayer for the amount
				charged or debited with respect to payment of the tax liability;
8.1.1.c. Collection of the amount charged or
				debited with respect to payment of the tax liability; and
8.1.1.d. Returning funds to the
				taxpayer.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10D - Use and Acceptance of Electronic Records › Section 110-10D-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				procedural rule sets forth the practice and procedure established by the West
				Virginia State Tax Department for the use and acceptance of electronic records
				and electronic records that require the signature of an authorized
				person.
1.2. Authority. -- W. Va.
				Code §§
									11-10-5,
				and
				11-10-5z(b)
				and
				39A-3-2.
1.3. Filing Date. -- December 23,
				2015
1.4. Effective Date. --January
				25, 2015
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10D - Use and Acceptance of Electronic Records › Section 110-10D-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
When used in this rule and unless the context clearly
				  requires a different meaning, the following terms have the meaning ascribed in
				  this section.
2.1. "Accept an
				electronic signature" means to accept an electronic record which requires the
				signature of an authorized person when that electronic record contains an
				electronic signature in lieu of an original signature.
2.2. "Code" means the Code of West Virginia,
				one thousand nine hundred thirty-one, as amended.
2.3. "Commissioner" means the State Tax
				Commissioner or his or her delegate.
2.4. "Department" or "Tax Department" means
				the West Virginia State Tax Department.
2.5. "Electronic" means relating to
				technology having electrical, digital, magnetic, wireless, optical,
				electromagnetic, or any other similar capabilities.
2.6. "Electronic filing" or "e-filing" means
				filing using electronic technology such as computer modem, magnetic media,
				optical disk, facsimile machine, telephone or other technology approved by the
				Tax Commissioner, in such manner as he or she deems acceptable.
2.7. "Electronic record" means a record
				created, generated, sent, communicated, received or stored by electronic means,
				but does not include any record transmitted by facsimile.
2.8. "Electronic signature" means an
				electronic sound, symbol or process attached to or logically associated with a
				record and executed or adopted by a person with the intent to sign the record.
				Electronic signatures include, but are not limited to:
2.8.a. A "digital mark" which consists of a
				electronic code indicating approval or confirmation which is entered into a
				protected digital record following access protocols which identify the user and
				require a password, personal identification number, encrypted card or other
				security device which restricts access to one or more authorized
				individuals;
2.8.b. A "digital
				signature" which consists of a message transformed using an asymmetric
				cryptosystem so that a person having the initial message and the signer's
				public key can accurately determine whether the transformed message was created
				using the private key that corresponds to the signer's public key and whether
				the initial message has been altered since the message was transformed;
				and,
2.8.c. A "digitized signature"
				which may consist of a handwritten signature entered on a recording device
				utilizing electronic recording software which simultaneously converts the image
				created to a digital record and attaches it to the electronic document to which
				it relates or a graphic image file of a person's signature and is attached to
				the electronic document to which it relates may be used for illustrative
				purposes and shall not be construed as or considered an "electronic signature"
				in the context of this rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10D - Use and Acceptance of Electronic Records › Section 110-10D-3 - Electronic Records That May be Filed Electronically

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The Commissioner shall designate those
				Tax Department forms and applications that will be accepted for filing as
				electronic records.
3.2. The tax
				types which have forms that may be filed electronically are listed in Appendix
				1 to this rule. The Commissioner may designate additional forms and
				applications that may be filed electronically.
3.3. Taxpayers will have access to the
				designated forms and applications through the Department website.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10D - Use and Acceptance of Electronic Records › Section 110-10D-4 - Acceptance of Electronic Signatures

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. The Commissioner shall designate the
				type or types of electronic signature that shall be used when electronically
				filing Tax Department forms and applications.
4.2. Where the Commissioner has permitted the
				filing of a return by electronic means, the taxpayer may, in lieu of filing a
				related document on which a signature is affixed, provide the taxpayer's name
				and such other information as the Commissioner may require in order to provide
				sufficient identification of the taxpayer, or provide both the taxpayer's name
				and personal identification information and the taxpayer's West Virginia
				Taxpayer Signature PIN.
4.2.a. The West
				Virginia Taxpayer Signature PIN is a personal identification number that will
				be assigned by the Department to a person filing an electronic record requiring
				an authorized signature.
4.2.b. The
				Department will establish a secure registry of persons authorized to sign
				filings and records using a West Virginia Taxpayer Signature PIN and will
				utilize that secure registry for verification of the identity of the
				signer.
4.2.c. A taxpayer that
				seeks to become authorized to file with the Department using a West Virginia
				Taxpayer Signature PIN shall first file with the Department a signed Form
				WV/EFT-1, Application for West Virginia Taxpayer Signature PIN, stating that
				the taxpayer:
4.2.c.1. Will not share with
				any other person the password, code or other security key required for use of
				the PEST;
4.2.c.2. Agrees that use
				of the PIN represents confirmation of a record;
4.2.c.3. Agrees to notify the Department
				immediately upon becoming aware that security has been compromised;
				and
4.2.c.4. Understands that the
				provisions of W. Va. Code §
											61-3C-10
				prescribes the penalties for the unauthorized disclosure of a West Virginia
				Taxpayer Signature PIN or other confidential security information.
4.2.d. Each authorized person
				shall utilize a unique number or other personal authorization which shall be
				encrypted and which shall indicate the approval of that person to file
				electronically.
4.2.e. Upon receipt
				of the signed Form WV/EFT-1 required in subdivision 4.2.C of this rule, the
				Department shall issue to an authorized person a West Virginia Taxpayer
				Signature PIN and shall enter that PIN, name and date of authorization into the
				secure registry.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10D - Use and Acceptance of Electronic Records › Section 110-10D-5 - Who May Electronically Sign

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Any individual who is authorized by
				statute to sign a paper return may use an electronic signature to file an
				electronic record.
5.2. Any
				authorized person using a third party to prepare and file an electronic record
				may grant signature authority to that third party.
5.2.a. A grant of signature authority allows
				a third party to input the taxpayer's personal identification number when
				filing electronic records on behalf of the taxpayer.
5.2.b. A grant of signature authority by an
				authorized person to a third party must be evidenced by a written
				record.
5.2.c. Prior to filing an
				electronic record, Form WV/EFT-2, Authorization Granting Electronic Signature
				Authority to a Third Party, must first be filed with and received by the
				Department so as to evidence the grant of signature authority to a third
				party.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10D - Use and Acceptance of Electronic Records › Section 110-10D-6 - Restrictions on Electronic Filing

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Any taxpayer or any person filing on
				behalf of a taxpayer that elects to use the electronic filing and electronic
				signature procedures as established in this rule shall be presumed to
				understand and agree that the provisions of W. Va. Code §
									11-9-1
				et seq. prescribes the penalties for the abuse of those procedures.
6.1.a. For example, a taxpayer that knowingly
				files a false or fraudulent electronic return is subject to the same penalties
				ascribed in W. Va. Code §
										11-9-10 as
				is a taxpayer that knowingly files a false or fraudulent paper
				return.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10D - Use and Acceptance of Electronic Records › Section 110-10D-7 - Implementation

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. This rule
				shall be implemented when the Department has developed and demonstrated the
				capacity to properly administer the rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10D - Use and Acceptance of Electronic Records › Section 110-10D-8 - Contact Information

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. For
				additional information on electronic filings and electronic signatures,
				contact:
Director, Revenue Division
State Tax Department
1001 Lee St., E., Revenue Center
Charleston, WV 25301
(304) 558-8500
Taxwvefile@wv.us
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10D - Use and Acceptance of Electronic Records › Section 110-10D-9 - Electronic filing required for certain persons

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. W. Va. Code §
									11-10-5z(a)
				mandates electronic filing for taxes administered under W. Va. Code §
									11-10-1
et seq.
for tax years beginning on or after January 1, 2009,
				for those Taxpayers that had annual remittance of any single tax equal to or
				greater than $100,000 during the immediately preceding taxable year:
Provided,
That for tax years beginning on or after January 1,
				2013, electronic filing is mandated for all taxes administered under W. Va.
				Code §
									11-10-1
et seq.
for those Taxpayers that had annual remittance for any
				single tax type equal to or greater than $50,000 during the immediately
				preceding taxable year:
Provided however.
That for tax years
				beginning on or after January 1, 2014, electronic filing is mandated for all
				taxes administered under W. Va. Code §
									11-10-1
et seq.
for those Taxpayers that had annual remittance for any
				single tax type equal to or greater than $25,000 during the immediately
				preceding taxable year:
Provided further.
That for tax years
				beginning on or after January 1, 2015, for any returns required to be filed
				prior to January 1, 2016, electronic filing is mandated for all taxes
				administered under W. Va. Code §
									11-10-1
et seq.
for those Taxpayers that had annual remittance for any
				single tax type equal to or greater than $10,000 during the immediately
				preceding taxable year and for any returns required to be filed on or after
				January 1, 2016, electronic filing is mandated for all taxes administered under
				W. Va. Code §
									11-10-1
et seq.
for those Taxpayers that had annual remittance for any
				single tax type equal to or greater than $25,000 during the immediately
				preceding taxable year:
and Provided further,
That the Tax
				Commissioner shall have the authority to determine the tax types for which
				electronic filing is not required. W. Va. Code §
									11-10-5z
				states that "The Tax Commissioner shall implement the provisions of W. Va. Code
				§
									11-10-5z
				using any combination of notices, forms, instructions and rules that he or she
				determines necessary." The Tax Commissioner hereby deems it necessary to phase
				in this W. Va. Code §
									11-10-5z
				electronic filing mandate over a time span which aligns with development and
				implementation by the Tax Department of computer systems and tax administration
				systems currently in progress.
9.1.a.
				Implementation of the §11-10-5z electronic filing provision will be phased
				in over a period of time based on the ability of the Tax Department to accept
				electronic filings for the taxes 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 110-10D - Use and Acceptance of Electronic Records › Appendix 1

Current through Register Vol. XLI, No. 28, July 12, 2024
Tax Types with Electronic Filing Capabilities
Acute Care Hospital Tax
Motor Fuel Exporter
Backup Withholding Tax
Motor Fuel Importer
Beer Barrel Tax
Motor Fuel Supplier
Business Occupation Tax
Motor Fuel Transporter
Business Registration Tax
Non Resident Composite
Cemetery Tax
Pass Through Entity Tax
Coal Reclamation Tax
Personal Income Tax
Coal Severance Tax
Sales and Use Tax
Corporate Income & Franchise Tax
Severance Tax
District Excise Tax
Soft Drinks Tax
Factory Built Homes Tax
Solid Waste Assessment Tax
Fiduciary Tax
Sparkler & Novelties Tax
Health Care Provider Broad Base Tax
Timber Tax
Health Care Provider Severance Tax
Tobacco Products Tax
International Fuel Tax
Waste Coal Severance Tax
Local Wine & Liquor Tax
WC/Additional Severance Tax
Motor Carrier Tax
Wine Liter Tax
Motor Fuel Blender
Withholding Tax
Motor Fuel Distributor
Historical Accounts
Direct Pay Tax
Telecommunications Tax
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-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 portions of the West Virginia Tax Shelter Voluntary Compliance Act of
				2006, W. Va. Code §
									11-10E-1
				et seq., as enacted by passage of House Bill 4630, in effect July 1,
				2006.
1.2. Authority. -- W. Va.
				Code §
									11-10E-2(b).
1.3. Filing Date. -- July 26, 2006.
1.4. Effective Date. -- August 26,
				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-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 Shelter Voluntary Compliance Act 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 - It is the
				Legislature's finding that the public purpose is served by the waiver of tax
				penalties, and civil or criminal prosecution, in return for the reporting and
				payment of previously underreported, unreported, unpaid, or underpaid tax
				liabilities as a result of participation in a tax avoidance transaction that
				are due and owing for taxable years beginning before January 1, 2006.
2.2.1. The Tax Commissioner will consider the
				public purpose of the Tax Shelter Voluntary Compliance Act when interpreting
				and applying its provisions. There will be no waiver of penalties or civil or
				criminal prosecution unless and until all requirements of the Voluntary
				Compliance Act are fulfilled.
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-6 - Investor List Requirements

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Following are the requirements for the
				providing of investor lists to the Tax Commissioner for any investor list
				required to be maintained under I.R.C. §6112 and Treasury Regulations
				Section 301.6112-1 with respect to a potentially abusive tax shelter.
6.1.1. Federal potentially abusive tax
				shelter. -- Each person required to maintain an investor list is required to
				furnish the investor list to the Tax Commissioner not later than the time the
				investor list is required to be furnished to the Internal Revenue Service under
				federal income tax law. The list required under this subdivision shall include
				the same information required with respect to a potentially abusive tax shelter
				under Treasury Regulations Section 301.6112-1 and any other information that
				the Tax Commissioner may require.
6.1.2. Additional requirements for listed
				transactions. - For transactions entered into on or after February 28, 2000 and
				that become listed transactions (as defined under Treasury Regulations Section
				1.6011-4 and section 3 of this rule) at any time thereafter, the investor list
				shall be furnished to the Tax Commissioner by the later of 60 days after
				entering into the transaction or 60 days after the transaction becomes a listed
				transaction.
6.1.3. Tax shelters
				subject to this section. - The provisions of this section apply to any tax
				shelter herein described in which a person:
6.1.3.1. Organizes or participates in the
				sale of an interest in a partnership, entity or other plan or arrangement;
				and
6.1.3.2. Makes or causes
				another person to make a false or fraudulent statement with respect to securing
				a tax benefit or a gross valuation as to any material matter; and which is or
				was one or more of the following:
6.1.3.2.a.
				Organized in this state;
6.1.3.2.b.
				Doing business in this state; or
6.1.3.2.c. Deriving income from sources in
				this state.
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-7 - Duration and Application of the Voluntary Compliance Program

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. The Voluntary
				Compliance Program implemented herein is available for eligible taxpayers who
				are subject to tax imposed under W. Va. Code §
									11-21-1 et
				seq., or § 11-24-1 et seq., and who have previously underreported,
				unreported, unpaid, underpaid or have otherwise not acknowledged tax
				liabilities resulting from their participation in a tax avoidance transaction,
				including but not limited to, the reportable transactions listed and defined in
				subsections 3 of this rule, that are due and owing for taxable years beginning
				before January 1, 2006.
7.1.1. An otherwise
				eligible taxpayer is prohibited from participating in the Voluntary Compliance
				Program if:
7.1.1.1. The taxpayer is a party
				to any federal or state criminal investigation for underreporting or
				underpayment of tax;
7.1.1.2. As of
				the taxpayer's application date under the Voluntary Compliance Program, the
				taxpayer is a party to any pending administrative proceeding or civil or
				criminal litigation relating to the designated taxes under the Voluntary
				Compliance Program. An administrative proceeding or civil litigation shall be
				deemed not pending on the application date if the taxpayer withdraws from that
				proceeding or litigation before the Tax Commissioner's penalty waiver under the
				Voluntary Compliance Program;
7.1.1.3. The taxpayer has a criminal
				conviction concerning the tax on which penalty relief is sought;
7.1.1.4. The taxpayer was eligible to
				participate in the amnesty program under W. Va. Code §
											11-10D-1
				et seq., but did not do so, and the taxpayer participated in the voluntary
				compliance programs of any other state.