Tax Department rule relating to payment of taxes by electronic funds transfer

SB 349 authorizes West Virginia's State Tax Department to use an existing rule (110 CSR 10F) that allows taxpayers to pay taxes via electronic funds transfer. The rule, modified after legislative committee review in 2024, provides a method for electronic tax payments without changing tax obligations. This bill directly affects taxpayers who choose to use electronic payment options. It confirms the department's administrative authority but does not alter tax rates, deadlines, or requirements.