Committee Substitute
House Bill 2913 History
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COMMITTEE SUBSTITUTE
FOR
H. B. 2913
(By Delegates White and Marcum)
(Originating in the Committee on Finance)
[March 22, 2013]
A BILL to amend the Code of West Virginia, 1931, as amended by
adding thereto a new section, designated §11-10-26, relating
to correction of certain erroneous distributions, transfers,
allocations, overpayments or underpayments; specifying
immunity of agencies, subdivisions and instrumentalities of
this state from any fine, penalty, assessment or imposition as
a result of, or attributable to the erroneous distribution,
transfer, allocation, overpayment or underpayment of moneys.
Be it enacted by the Legislature of West Virginia:
That of the Code of West Virginia, 1931, as amended, be
amended by adding thereto a new section, designated §11-10-26, to
read as follows:
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
§11-10-26. Adjustment for correction of erroneous distribution of
funds, limitation period, immunity of agencies,
subdivisions, and instrumentalities of this state.
_____(a) An erroneous distribution, transfer, allocation,
overpayment or underpayment dedicated, distributed or directed by
the state or an instrumentality of the state to a state or local
governmental subdivision or a fund, entity, agency or
instrumentality of the state or a political subdivision of the
state, under the provisions of this code administered under this
article, or under the provisions of article twenty-two,
twenty-two-a, twenty-two-b, twenty-two-c or twenty-five, chapter
twenty-nine of this code, or any other provision of this code, or
any combination thereof, caused by clerical error or mistake, or a
computational, informational or other mistake or error, may be
corrected by an adjustment to a distribution, transfer, allocation
or payment to the subdivision, entity, agency, instrumentality or
fund and by transfer of moneys from the subdivision, entity,
agency, instrumentality or fund until the amount of the erroneous
distribution, transfer, allocation, overpayment or underpayment has
been corrected: Provided, That no correction or adjustment may be
made for an erroneous distribution, transfer, allocation,
overpayment or underpayment of moneys that is first discovered more
than three years after the erroneous distribution, transfer,
allocation, overpayment or underpayment of moneys was made, and no
action lies for collection, correction or remediation of the late
discovered erroneous distribution, transfer, allocation,
overpayment or underpayment of the moneys.
_____(b) An agency, governmental subdivision or instrumentality of
this state is not subject to a fine, penalty, assessment or imposition as a result of, or attributable to, an erroneous
distribution, transfer, allocation, overpayment or underpayment of
moneys.