In West Virginia, licensed farm wineries are required to meticulously report their wine production to the State Tax Department through the WV FRM-01 form. The regulations, part of the West Virginia Legislative Regulations Title 175, Series 3-4.11, mandate the submission of a comprehensive production report for both the twelve-month period ending June 30 of each year and any partial year within 30 days after such fiscal year concludes. This report can also be submitted monthly for the convenience of the wineries. The redesigned FRM-01 form, which now needs to be used to avoid processing delays, highlights not just the total gallonage of wine produced through fermentation but also aligns with the requirements set out in the ATF Form 702, Part 1, Line 2. It is important for filers to ensure the accurate and complete sign-off of the form under penalty of perjury, including a space for both the taxpayer and, if applicable, a preparer other than the taxpayer to sign. This form serves a critical role in maintaining transparent and accurate records of wine production within the state, offering both the state and the wineries themselves a reliable audit trail and operational data. For those seeking assistance, the form specifies contact details, including a physical mailing address, phone numbers, and an online portal for both information and submission, emphasizing the importance of compliance and the resources available to ensure it is met.
| Question | Answer |
|---|---|
| Form Name | Form Wv Frm 01 |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | frm01 frm01 form |