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Introduced Version Senate Bill 602 History

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Key: Green = existing Code. Red = new code to be enacted
Senate Bill No. 602

(By Senators Helmick, White, Unger, Plymale, Minard, Chafin and McCabe)

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[Introduced February 18, 2010; referred to the Committee on Finance.]

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A BILL to repeal §11-1B-17 of the Code of West Virginia, 1931, as amended; to repeal §11-2-11 of said code; to repeal §11-3-10b of said code; to repeal §11-4-9 of said code; to repeal §11-5-10a of said code; to repeal §11-6-25 of said code; to repeal §11-6D-1, §11-6D-2, §11-6D-3, §11-6D-4, §11-6D-5, §11-6D-6, §11-6D-7 and §11-6D-8 of said code; to repeal §11-10-24 of said code; to repeal §11-10B-1, §11-10B- 2, §11-10B-3, §11-10B-4 , §11-10B-5 , §11-10B-6 , §11-10B-7 and §11-10B-8 of said code; to repeal §11-10D-12 of said code; to repeal §11-13-29 of said code; to repeal §11-21-14 and §11-21-15 of said code; to repeal §11-24-9 of said code; and to repeal §18-7-3 of said code, all relating to repealing outdated and obsolete sections of the tax code.

Be it enacted by the Legislature of West Virginia:

CHAPTER 11. TAXATION.

ARTICLE 1B. ADDITIONAL REVIEW OF PROPERTY APPRAISALS; IMPLEMENTATION.

§1. Repeal of section relating to county commission report to Tax Commissioner of appraisal hearings held and Tax Commissioner report to Legislature in 1987.

That §11-1B-17 of the Code of West Virginia, 1931, as amended, be repealed.
ARTICLE 2. ASSESSORS.
§1. Repeal of section relating to exception requiring assessor and deputies to meet between January 1 and June 20, 1961.

That §11-2-11 of the Code of West Virginia, 1931, as amended, be repealed.
ARTICLE 3. ASSESSMENTS GENERALLY.
§1. Repeal of section relating to exemption of bank deposits and money from forfeitures and penalties.

That §11-3-10b of the Code of West Virginia, 1931, as amended, be repealed.
ARTICLE 4. ASSESSMENT OF REAL PROPERTY.
§1. Repeal of section relating to assessment of different estates.
That §11-4-9 of the Code of West Virginia, 1931, as amended, be repealed.
ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.
§1. Repeal of section relating to release of taxes, interest and charges on bank deposits and money not assessed prior to November 4, 1958.

That §11-5-10a of the Code of West Virginia, 1931, as amended, be repealed.
ARTICLE 6. ASSESSMENT OF PUBLIC SERVICE BUSINESSES.
§1. Repeal of section relating to exception as to assessment of public service corporations.

That §11-6-25 of the Code of West Virginia, 1931, as amended, be repealed.
ARTICLE 6D. ALTERNATIVE-FUEL MOTOR VEHICLES TAX CREDIT.
§1. Repeal of article relating to expired alternative-fuel motor vehicles tax credit.

That
§11-6D-1, §11-6D-2, §11-6D-3, §11-6D-4, §11-6D-5, §11-6D- 6, §11-6D-7 and §11-6D-8 of the Code of West Virginia, 1931, as amended, be repealed.
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
§1. Repeal of section relating to Tax Commissioner reviewing taxpayer problem resolution procedures and reporting to Legislature on or before October 1, 2004.

That §11-10-24 of the Code of West Virginia, 1931, as amended, be repealed.
ARTICLE 10B. TAX PENALTY AND ADDITIONS TO TAX AMNESTY.
§1. Repeal of article relating to the tax amnesty program of 1986.
That §11-10B-1, §11-10B-2, §11-10B-3
, §11-10B-4 , §11-10B-5 , §11-10B-6, §11-10B-7 and §11-10B-8 of the Code of West Virginia, 1931, as amended, be repealed.
ARTICLE 10D. TAX AMNESTY PROGRAM.
§1. Repeal of section relating to Tax Commissioner's 2005 report to Legislature and Governor on 2004 tax amnesty program.

That §11-10D-12 of the Code of West Virginia, 1931, as amended, be repealed.
ARTICLE 13. BUSINESS AND OCCUPATION TAX.
§1. Repeal of section relating to Tax Commissioner's 1986 and 1987 comparative study reports to Legislature and Governor.

That §11-13-29 of the Code of West Virginia, 1931, as amended, be repealed.
ARTICLE 21. PERSONAL INCOME TAX.
§1. Repeal of section relating to standard deduction for resident individual expiring on December 31, 1986.

That §11-21-14 of the Code of West Virginia, 1931, as amended, be repealed.
§2. Repeal of section relating to itemized deduction for resident individual expiring on December 31, 1986.

That §11-21-15 of the Code of West Virginia, 1931, as amended, be repealed.
ARTICLE 24. CORPORATION NET INCOME TAX.

§1. Repeal of section relating to credit against primary tax expiring on June 30, 1987.

That §11-24-9 of the Code of West Virginia, 1931, as amended, be repealed.
CHAPTER 18. EDUCATION.

ARTICLE 7. ADULT LITERACY EDUCATION PROGRAM.
§1. Repeal of section relating to adult literacy education voluntary tax refund check-off program expiring on June 30, 1991, pursuant to §11-10-14a.

That §18-7-3 of the Code of West Virginia, 1931, as amended, be repealed.
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(NOTE: The purpose of this bill is to repeal outdated and obsolete sections of the tax code.)
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