Introduced Version
House Bill 2443 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 2443
(By Delegate Hunt)
[Introduced February 14, 2013; referred to the
Committee on Roads and Transportation then Finance.]
A BILL to amend and reenact §11-15-3c of the Code of West Virginia,
1931, as amended; and to amend and reenact §17A-3-4 of said
code, all relating to exempting antique cars from taxation and
fees.
Be it enacted by the Legislature of West Virginia:
That §11-15-3c of the Code of West Virginia, 1931, as amended,
be amended and reenacted; and that §17A-3-4 of said code be amended
and reenacted, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-3c. Imposition of consumers sales tax on motor vehicle
sales; rate of tax; use of motor vehicle purchased
out of state; definition of sale; definition of
motor vehicle; exemptions; collection of tax by Division of Motor Vehicles; dedication of tax to
highways; legislative and emergency rules.
(a) Notwithstanding any provision of this article or article
fifteen-a of this chapter to the contrary, beginning on July 1,
2008, all motor vehicle sales to West Virginia residents shall be
subject to the consumers sales tax imposed by this article.
(b) Rate of tax on motor vehicles. -- Notwithstanding any
provision of this article or article fifteen-a of this chapter to
the contrary, the rate of tax on the sale and use of a motor
vehicle shall be five percent of its sale price, as defined in
section two, article fifteen-b of this chapter: Provided, That so
much of the sale price or consideration as is represented by the
exchange of other vehicles on which the tax imposed by this section
or section four, article three, chapter seventeen-a of this code
has been paid by the purchaser shall be deducted from the total
actual sale price paid for the motor vehicle, whether the motor
vehicle be new or used.
(c) Motor vehicles purchased out of state. -- Notwithstanding
this article or article fifteen-a to the contrary, the tax imposed
by this section shall apply to all motor vehicles, used as defined
by section one, article fifteen-a of this chapter, within this
state, regardless of whether the vehicle was purchased in a state
other than West Virginia.
(d) Definition of sale. -- Notwithstanding any provision of
this article or article fifteen-a of this chapter to the contrary,
for purposes of this section, "sale", "sales" or "selling" means
any transfer or lease of the possession or ownership of a motor
vehicle for consideration, including isolated transactions between
individuals not being made in the ordinary course of repeated and
successive business and also including casual and occasional sales
between individuals not conducted in a repeated manner or in the
ordinary course of repetitive and successive transactions.
(e) Definition of motor vehicle. -- For purposes of this
section, "motor vehicle" means every propellable device in or upon
which any person or property is or may be transported or drawn upon
a highway including, but not limited to: Automobiles; buses; motor
homes; motorcycles; motorboats; all-terrain vehicles; snowmobiles;
low-speed vehicles; trucks, truck tractors and road tractors having
a weight of less than fifty-five thousand pounds; trailers,
semitrailers, full trailers, pole trailers and converter gear
having a gross weight of less than two thousand pounds; and
motorboat trailers, fold-down camping trailers, traveling trailers,
house trailers and motor homes; except that the term "motor
vehicle" does not include: Modular homes, manufactured homes,
mobile homes, similar nonmotive propelled vehicles susceptible of
being moved upon the highways but primarily designed for habitation
and occupancy; devices operated regularly for the transportation of persons for compensation under a certificate of convenience and
necessity or contract carrier permit issued by the Public Service
Commission; mobile equipment as defined in section one, article
one, chapter seventeen-a of this code; special mobile equipment as
defined in section one, article one, chapter seventeen-a of this
code; trucks, truck tractors and road tractors having a gross
weight of fifty-five thousand pounds or more; trailers,
semitrailers, full trailers, pole trailers and converter gear
having weight of two thousand pounds or greater: Provided, That
notwithstanding the provisions of section nine, article fifteen,
chapter eleven of this code, the exemption from tax under this
section for mobile equipment as defined in section one, article
one, chapter seventeen-a of this code; special mobile equipment
defined in section one, article one, chapter seventeen-a of this
code; Class B trucks, truck tractors and road tractors registered
at a gross weight of fifty-five thousand pounds or more; and Class
C trailers, semitrailers, full trailers, pole trailers and
converter gear having weight of two thousand pounds or greater does
not subject the sale or purchase of the vehicle to the consumer
sales and service tax imposed by section three of this article.
(f) Exemptions. -- Notwithstanding any other provision of this
code to the contrary, the tax imposed by this section shall not be
subject to any exemption in this code other than the following:
(1) The tax imposed by this section does not apply to any passenger vehicle offered for rent in the normal course of business
by a daily passenger rental car business as licensed under the
provisions of article six-d, chapter seventeen-a of this code. For
purposes of this section, a daily passenger car means a motor
vehicle having a gross weight of eight thousand pounds or less and
is registered in this state or any other state. In lieu of the tax
imposed by this section, there is hereby imposed a tax of not less
than $1 nor more than $1.50 for each day or part of the rental
period. The Commissioner of Motor Vehicles shall propose an
emergency rule in accordance with the provisions of article three,
chapter twenty-nine-a of this code to establish this tax.
(2) The tax imposed by this section does not apply where the
motor vehicle has been acquired by a corporation, partnership or
limited liability company from another corporation, partnership or
limited liability company that is a member of the same controlled
group and the entity transferring the motor vehicle has previously
paid the tax on that motor vehicle imposed by this section. For
the purposes of this section, control means ownership, directly or
indirectly, of stock or equity interests possessing fifty percent
or more of the total combined voting power of all classes of the
stock of a corporation or equity interests of a partnership or
limited liability company entitled to vote or ownership, directly
or indirectly, of stock or equity interests possessing fifty
percent or more of the value of the corporation, partnership or limited liability company.
(3) The tax imposed by this section does not apply where motor
vehicle has been acquired by a senior citizen service organization
which is exempt from the payment of income taxes under the United
States Internal Revenue Code, Title 26 U.S.C. §501(c)(3) and which
is recognized to be a bona fide senior citizen service organization
by the Bureau of Senior Services existing under the provisions of
article five, chapter sixteen of this code.
(4) The tax imposed by this section does not apply to any
active duty military personnel stationed outside of West Virginia
who acquires a motor vehicle by sale within nine months from the
date the person returns to this state.
(5) The tax imposed by this section does not apply to motor
vehicles acquired by registered dealers of this state for resale
only.
(6) The tax imposed by this section does not apply to motor
vehicles acquired by this state or any political subdivision
thereof or by any volunteer fire department or duly chartered
rescue or ambulance squad organized and incorporated under the laws
of this state as a nonprofit corporation for protection of life or
property.
(7) The tax imposed by this section does not apply to motor
vehicles acquired by an urban mass transit authority, as defined in
article twenty-seven, chapter eight of this code, or a nonprofit entity exempt from federal and state income tax under the Internal
Revenue Code for the purpose of providing mass transportation to
the public at large or designed for the transportation of persons
and being operated for the transportation of persons in the public
interest.
(8) The tax imposed by this section does not apply to the
registration of a vehicle owned and titled in the name of a
resident of this state if the applicant:
(A) Was not a resident of this state at the time the applicant
purchased or otherwise acquired ownership of the vehicle;
(B) Presents evidence as the Commissioner of Motor Vehicles
may require of having titled the vehicle in the applicant's
previous state of residence;
(C) Has relocated to this state and can present such evidence
as the Commissioner of Motor Vehicles may require to show bona fide
residency in this state; and
(D) Makes application to the Division of Motor Vehicles for a
title and registration and pays all other fees required by chapter
seventeen-a of this code within thirty days of establishing
residency in this state as prescribed in subsection (a), section
one-a of this article.
(9) On and after January 1, 2009, the tax imposed by this
section does not apply to Class B trucks, truck tractors and road
tractors registered at a gross weight of fifty-five thousand pounds or more or to Class C trailers, semitrailers, full trailers, pole
trailers and converter gear having a weight of two thousand pounds
or greater. If an owner of a vehicle has previously titled the
vehicle at a declared gross weight of fifty-five thousand pounds or
more and the title was issued without the payment of the tax
imposed by this section, then before the owner may obtain
registration for the vehicle at a gross weight less than fifty-five
thousand pounds, the owner shall surrender to the commissioner the
exempted registration, the exempted certificate of title and pay
the tax imposed by this section based upon the current market value
of the vehicle.
(10) The tax imposed by this section does not apply to
vehicles leased by residents of West Virginia. On or after
January 1, 2009, a tax is imposed upon the monthly payments for the
lease of any motor vehicle leased under a written contract of lease
by a resident of West Virginia for a contractually specified
continuous period of more than thirty days, which tax is equal to
five percent of the amount of the monthly payment, applied to each
payment, and continuing for the entire term of the initial lease
period. The tax shall be remitted to the Division of Motor
Vehicles on a monthly basis by the lessor of the vehicle. Leases
of thirty days or less are taxable under the provisions of this
article and article fifteen-a of this chapter without reference to
this section.
(g) Division of Motor Vehicles to collect. -- Notwithstanding
any provision of this article, article fifteen-a and article ten of
this chapter to the contrary, the Division of Motor Vehicles shall
collect the tax imposed by this section: Provided, That such tax
is imposed upon the monthly payments for the lease of any motor
vehicle leased by a resident of West Virginia, which tax is equal
to five percent of the amount of the monthly payment, applied to
each payment, and continuing for the entire term of the initial
lease period. The tax shall be remitted to the Division of Motor
Vehicles on a monthly basis by the lessor of the vehicle.
(h) Dedication of tax to highways. -- Notwithstanding any
provision of this article or article fifteen-a of this chapter to
the contrary, all taxes collected pursuant to this section, after
deducting the amount of any refunds lawfully paid, shall be
deposited in the State Road Fund in the State Treasury and expended
by the Commissioner of Highways for design, maintenance and
construction of roads in the state highway system.
(i) Legislative rules; emergency rules. -- Notwithstanding any
provision of this article, article fifteen-a and article ten of
this chapter to the contrary, the Commissioner of Motor Vehicles
shall promulgate legislative rules explaining and implementing this
section, which rules shall be promulgated in accordance with the
provisions of article three, chapter twenty-nine-a of this code and
should include a minimum taxable value and set forth instances when a vehicle is to be taxed at fair market value rather than its
purchase price. The authority to promulgate rules includes
authority to amend or repeal those rules. If proposed legislative
rules for this section are filed in the State Register before
June 15, 2008, those rules may be promulgated as emergency
legislative rules as provided in article three, chapter twenty-
nine-a of this code.
(j) Notwithstanding any other provision of this code,
effective January 1, 2009, no municipal sales or use tax or local
sales or use tax or special downtown redevelopment district excise
tax or special district excise tax shall be imposed under article
twenty-two, chapter seven of this code or article thirteen, chapter
eight of this code or article thirteen-b of said chapter or article
thirty-eight of said chapter or any other provision of this code,
except this section, on sales of motor vehicles as defined in this
article or on any tangible personal property excepted or exempted
from tax under this section. Nothing in this subsection shall be
construed to prevent the application of the municipal business and
occupation tax on motor vehicle retailers and leasing companies.
(k) Antique Cars. -- Notwithstanding any provision of this
code to the contrary, there is no sales tax on the sale or purchase
of antique motor vehicles. "Antique motor vehicle" means any motor
vehicle which is more than twenty-five years old and is owned
solely as a collector's item.
CHAPTER 17A. MOTOR VEHICLE ADMINISTRATION, REGISTRATION,
CERTIFICATE OF TITLE, AND ANTITHEFT PROVISIONS.
ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF
CERTIFICATES OF TITLE.
§17A-3-4. Application for certificate of title; fees; abolishing
privilege tax; prohibition of issuance of
certificate of title without compliance with
consumer sales and service tax provisions;
exceptions.
(a) Certificates of registration of any vehicle or
registration plates for the vehicle, whether original issues or
duplicates, may not be issued or furnished by the Division of Motor
Vehicles or any other officer or agent charged with the duty,
unless the applicant already has received, or at the same time
makes application for and is granted, an official certificate of
title of the vehicle in either an electronic or paper format. The
application shall be upon a blank form to be furnished by the
Division of Motor Vehicles and shall contain a full description of
the vehicle, which description shall contain a manufacturer's
serial or identification number or other number as determined by
the commissioner and any distinguishing marks, together with a
statement of the applicant's title and of any liens or encumbrances
upon the vehicle, the names and addresses of the holders of the liens and any other information as the Division of Motor Vehicles
may require. The application shall be signed and sworn to by the
applicant. A duly certified copy of the division's electronic
record of a certificate of title is admissible in any civil,
criminal or administrative proceeding in this state as evidence of
ownership.
(b) A tax is imposed upon the privilege of effecting the
certification of title of each vehicle in the amount equal to five
percent of the value of the motor vehicle at the time of the
certification, to be assessed as follows:
(1) If the vehicle is new, the actual purchase price or
consideration to the purchaser of the vehicle is the value of the
vehicle. If the vehicle is a used or secondhand vehicle, the
present market value at time of transfer or purchase is the value
of the vehicle for the purposes of this section: Provided, That so
much of the purchase price or consideration as is represented by
the exchange of other vehicles on which the tax imposed by this
section has been paid by the purchaser shall be deducted from the
total actual price or consideration paid for the vehicle, whether
the vehicle be new or secondhand. If the vehicle is acquired
through gift or by any manner whatsoever, unless specifically
exempted in this section, the present market value of the vehicle
at the time of the gift or transfer is the value of the vehicle for
the purposes of this section.
(2) No certificate of title for any vehicle may be issued to
any applicant unless the applicant has paid to the Division of
Motor Vehicles the tax imposed by this section which is five
percent of the true and actual value of the vehicle whether the
vehicle is acquired through purchase, by gift or by any other
manner whatsoever, except gifts between husband and wife or between
parents and children: Provided, That the husband or wife, or the
parents or children, previously have paid the tax on the vehicles
transferred to the State of West Virginia.
(3) The Division of Motor Vehicles may issue a certificate of
registration and title to an applicant if the applicant provides
sufficient proof to the Division of Motor Vehicles that the
applicant has paid the taxes and fees required by this section to
a motor vehicle dealership that has gone out of business or has
filed bankruptcy proceedings in the United States bankruptcy court
and the taxes and fees so required to be paid by the applicant have
not been sent to the division by the motor vehicle dealership or
have been impounded due to the bankruptcy proceedings: Provided,
That the applicant makes an affidavit of the same and assigns all
rights to claims for money the applicant may have against the motor
vehicle dealership to the Division of Motor Vehicles.
(4) The Division of Motor Vehicles shall issue a certificate
of registration and title to an applicant without payment of the
tax imposed by this section if the applicant is a corporation, partnership or limited liability company transferring the vehicle
to another corporation, partnership or limited liability company
when the entities involved in the transfer are members of the same
controlled group and the transferring entity has previously paid
the tax on the vehicle transferred. For the purposes of this
section, control means ownership, directly or indirectly, of stock
or equity interests possessing fifty percent or more of the total
combined voting power of all classes of the stock of a corporation
or equity interests of a partnership or limited liability company
entitled to vote or ownership, directly or indirectly, of stock or
equity interests possessing fifty percent or more of the value of
the corporation, partnership or limited liability company.
(5) The tax imposed by this section does not apply to vehicles
to be registered as Class H vehicles or Class M vehicles, as
defined in section one, article ten of this chapter, which are used
or to be used in interstate commerce. Nor does the tax imposed by
this section apply to the titling of Class B vehicles registered at
a gross weight of fifty-five thousand pounds or more, or to the
titling of Class C semitrailers, full trailers, pole trailers and
converter gear: Provided, That if an owner of a vehicle has
previously titled the vehicle at a declared gross weight of fifty-
five thousand pounds or more and the title was issued without the
payment of the tax imposed by this section, then before the owner
may obtain registration for the vehicle at a gross weight less than fifty-five thousand pounds, the owner shall surrender to the
commissioner the exempted registration, the exempted certificate of
title and pay the tax imposed by this section based upon the
current market value of the vehicle: Provided, however, That
notwithstanding the provisions of section nine, article fifteen,
chapter eleven of this code, the exemption from tax under this
section for Class B vehicles in excess of fifty-five thousand
pounds and Class C semitrailers, full trailers, pole trailers and
converter gear does not subject the sale or purchase of the
vehicles to the consumers sales and service tax.
(6) The tax imposed by this section does not apply to titling
of vehicles leased by residents of West Virginia. A tax is imposed
upon the monthly payments for the lease of any motor vehicle leased
by a resident of West Virginia, which tax is equal to five percent
of the amount of the monthly payment, applied to each payment, and
continuing for the entire term of the initial lease period. The
tax shall be remitted to the Division of Motor Vehicles on a
monthly basis by the lessor of the vehicle.
(7) The tax imposed by this section does not apply to titling
of vehicles by a registered dealer of this state for resale only,
nor does the tax imposed by this section apply to titling of
vehicles by this state or any political subdivision thereof, or by
any volunteer fire department or duly chartered rescue or ambulance
squad organized and incorporated under the laws of this state as a nonprofit corporation for protection of life or property. The
total amount of revenue collected by reason of this tax shall be
paid into the State Road Fund and expended by the Commissioner of
Highways for matching federal funds allocated for West Virginia.
In addition to the tax, there is a charge of $5 for each original
certificate of title or duplicate certificate of title so issued:
Provided, That this state or any political subdivision of this
state or any volunteer fire department or duly chartered rescue
squad is exempt from payment of the charge.
(8) The certificate is good for the life of the vehicle, so
long as the vehicle is owned or held by the original holder of the
certificate and need not be renewed annually, or any other time,
except as provided in this section.
(9) If, by will or direct inheritance, a person becomes the
owner of a motor vehicle and the tax imposed by this section
previously has been paid to the Division of Motor Vehicles on that
vehicle, he or she is not required to pay the tax.
(10) A person who has paid the tax imposed by this section is
not required to pay the tax a second time for the same motor
vehicle, but is required to pay a charge of $5 for the certificate
of retitle of that motor vehicle, except that the tax shall be paid
by the person when the title to the vehicle has been transferred
either in this or another state from the person to another person
and transferred back to the person.
(11) The tax imposed by this section does not apply to any
passenger vehicle offered for rent in the normal course of business
by a daily passenger rental car business as licensed under the
provisions of article six-d of this chapter. For purposes of this
section, a daily passenger car means a Class A motor vehicle having
a gross weight of eight thousand pounds or less and is registered
in this state or any other state. In lieu of the tax imposed by
this section, there is hereby imposed a tax of not less than $1 nor
more than $1.50 for each day or part of the rental period. The
commissioner shall propose an emergency rule in accordance with the
provisions of article three, chapter twenty-nine-a of this code to
establish this tax.
(12) The tax imposed by this article does not apply to the
titling of any vehicle purchased by a senior citizen service
organization which is exempt from the payment of income taxes under
the United States Internal Revenue Code, Title 26 U.S.C. §501(c)(3)
and which is recognized to be a bona fide senior citizen service
organization by the senior services bureau existing under the
provisions of article five, chapter sixteen of this code.
(13) The tax imposed by this section does not apply to the
titling of any vehicle operated by an urban mass transit authority
as defined in article twenty-seven, chapter eight of this code or
a nonprofit entity exempt from federal and state income tax under
the Internal Revenue Code and whose purpose is to provide mass transportation to the public at large designed for the
transportation of persons and being operated for the transportation
of persons in the public interest.
(14) The tax imposed by this section does not apply to the
transfer of a title to a vehicle owned and titled in the name of a
resident of this state if the applicant:
(A) Was not a resident of this state at the time the applicant
purchased or otherwise acquired ownership of the vehicle;
(B) Presents evidence as the commissioner may require of
having titled the vehicle in the applicant's previous state of
residence;
(C) Has relocated to this state and can present such evidence
as the commissioner may require to show bona-fide residency in this
state;
(D) Presents an affidavit, completed by the assessor of the
applicant's county of residence, establishing that the vehicle has
been properly reported and is on record in the office of the
assessor as personal property; and
(E) Makes application to the division for a title and
registration, and pays all other fees required by this chapter
within thirty days of establishing residency in this state as
prescribed in subsection (a), section one-a of this article:
Provided, That a period of amnesty of three months be established
by the commissioner during the calendar year 2007, during which time any resident of this state, having titled his or her vehicle
in a previous state of residence, may pay without penalty any fees
required by this chapter and transfer the title of his or her
vehicle in accordance with the provisions of this section.
(c) Notwithstanding any provisions of this code to the
contrary, the owners of trailers, semitrailers, recreational
vehicles and other vehicles not subject to the certificate of title
tax prior to the enactment of this chapter are subject to the
privilege tax imposed by this section: Provided, That the
certification of title of any recreational vehicle owned by the
applicant on June 30, 1989, is not subject to the tax imposed by
this section: Provided, however, That mobile homes, manufactured
homes, modular homes and similar nonmotive propelled vehicles,
except recreational vehicles and house trailers, susceptible of
being moved upon the highways but primarily designed for habitation
and occupancy, rather than for transporting persons or property, or
any vehicle operated on a nonprofit basis and used exclusively for
the transportation of mentally retarded or physically handicapped
children when the application for certificate of registration for
the vehicle is accompanied by an affidavit stating that the vehicle
will be operated on a nonprofit basis and used exclusively for the
transportation of mentally retarded and physically handicapped
children, are not subject to the tax imposed by this section, but
are taxable under the provisions of articles fifteen and fifteen-a, chapter eleven of this code.
(d) Beginning on July 1, 2008, the tax imposed under this
subsection (b) of this section is abolished and after that date no
certificate of title for any motor vehicle may be issued to any
applicant unless the applicant provides sufficient proof to the
Division of Motor Vehicles that the applicant has paid the fees
required by this article and the tax imposed under section three-b,
article fifteen, chapter eleven of this code.
(e) Any person making any affidavit required under any
provision of this section who knowingly swears falsely, or any
person who counsels, advises, aids or abets another in the
commission of false swearing, or any person, while acting as an
agent of the Division of Motor Vehicles, issues a vehicle
registration without first collecting the fees and taxes or fails
to perform any other duty required by this chapter or chapter
eleven of this code to be performed before a vehicle registration
is issued is, on the first offense, guilty of a misdemeanor and,
upon conviction thereof, shall be fined not more than $500 or be
confined in jail for a period not to exceed six months or, in the
discretion of the court, both fined and confined. For a second or
any subsequent conviction within five years, that person is guilty
of a felony and, upon conviction thereof, shall be fined not more
than $5,000 or be imprisoned in a state correctional facility for
not less than one year nor more than five years or, in the discretion of the court, both fined and imprisoned.
(f) Notwithstanding any other provisions of this section, any
person in the military stationed outside West Virginia or his or
her dependents who possess a motor vehicle with valid registration
are exempt from the provisions of this article for a period of nine
months from the date the person returns to this state or the date
his or her dependent returns to this state, whichever is later.
(g) No person may transfer, purchase or sell a factory-built
home without a certificate of title issued by the commissioner in
accordance with the provisions of this article:
(1) Any person who fails to provide a certificate of title
upon the transfer, purchase or sale of a factory-built home is
guilty of a misdemeanor and, upon conviction thereof, shall for the
first offense be fined not less than $100 nor more than $1,000, or
be confined in jail for not more than one year, or both fined and
confined. For each subsequent offense, the fine may be increased
to not more than $2,000, with confinement in jail not more than one
year, or both fined and confined.
(2) Failure of the seller to transfer a certificate of title
upon sale or transfer of the factory-built home gives rise to a
cause of action, upon prosecution thereof, and allows for the
recovery of damages, costs and reasonable attorney fees.
(3) This subsection does not apply to a mobile or manufactured
home for which a certificate of title has been canceled pursuant to section twelve-b of this article.
(h) Notwithstanding any other provision to the contrary,
whenever reference is made to the application for or issuance of
any title or the recordation or release of any lien, it includes
the application, transmission, recordation, transfer of ownership
and storage of information in an electronic format.
(i) Notwithstanding any other provision contained in this
section, nothing herein shall be considered to include modular
homes as defined in subsection (I), section two, article fifteen,
chapter thirty-seven of this code and built to the state Building
Code as established by legislative rules promulgated by the State
Fire Commission pursuant to section five-b, article three, chapter
twenty-nine of this code.
(j) Notwithstanding any provision of this code to the
contrary, there is no tax or fee imposed against the owner of
antique motor vehicles. Certificates of title and other permits
required under this section are granted without the imposition of
a fee or tax on the owner. "Antique motor vehicle" means any motor
vehicle which is more than twenty-five years old and is owned
solely as a collector's item.
NOTE: The purpose of this bill is to exempt antique cars from
taxation and fees.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.