(a) The legislative rule filed in the State Register on April 21, 2011, authorized under the authority of section five-z, article ten, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on August 5, 2011, relating to the State Tax Department (payment of taxes by electronic funds transfer, 110 CSR 10F), is authorized with the following amendments:
On page four, subsection 3.2., by striking out all of subsection 3.2. and inserting in lieu thereof a new subsection 3.2., to read as follows:
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 3.2.1., 3.2.2., 3.2.3. and 3.2.4. of this subsection.;
And,
On page four, after subsection 3.2., by inserting four new subdivisions, designated subdivisions 3.2.1., 3.2.2., 3.2.3. and 3.2.4., to read as follows:
"3.2.1. 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;
3.2.2. 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;
3.2.3. 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;
3.2.4. Tax Commissioner may determine the tax types for which electronic payment of taxes is not required."
(b) The legislative rule filed in the State Register on July 18, 2011, authorized under the authority of section ten, article thirteen-aa, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on November 22, 2011, relating to the State Tax Department (commercial patent incentives tax credit, 110 CSR 13Q), is authorized, with the following amendment:
On page three, subsection 2.18, line twenty-one, following the words "June 19" and the comma, by striking out the number "2970" and inserting in lieu thereof the number "1970";
On page five, subsection 3.1.7, line six, following the words "allowed under", by striking out the words "Subsection 3.1 or 3.2 of";
And,
On page five, subsection 3.1.8, line ten, following the words "allowed under", by striking out the words "Subsection 3.1 or 3.2 of".
(c) The legislative rule filed in the State Register on July 29, 2011, authorized under the authority of section five-s, article ten, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on November 22, 2011, relating to the State Tax Department (exchange of information agreement between the State Tax Department and the Department of Commerce, the Department of Transportation and the Department of Environmental Protection, 110 CSR 50G), is authorized. Note: WV Code updated with legislation passed through the 2012 1st Special Session
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