Notice: Payment Procedures for making payments either by ACH Credit or ACH Debit.
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.
If a tax payment due date falls on a Saturday, Sunday or bank holiday, payment by EFT shall be initiated by the taxpayer on the preceding business day.
Example: Due date is Saturday, October 31, 2009. Taxpayers must initiate the payment on Friday, October 30, 2009 by 12:00 a.m. to receive credit for timely payment. Failure to pay timely will result in interest and penalty. If
you are remitting estimated payments, i.e. Severance Tax, interest and penalty will be calculated for late estimated payments when filing the annual return.
Beginning January 1, 2010, a penalty will be imposed for underpayment of estimated payments. When you file your
annual return, the underpayment penalty will apply to any estimated payments that were not timely filed, even for one day late.
For additional information about filing and paying electronically,
click here
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