WEST virginia legislature
2019 regular session
Introduced
House Bill 2744
By Delegates Householder and Criss
[By Request of the State Tax Division]
[Introduced January 30, 2019; Referred
to the Committee on the Judiciary.]
A BILL to amend and reenact §11-15-17 of the Code of West Virginia, 1931, as amended, relating to officer liability for unremitted consumers sales and service tax.
Be it enacted by the Legislature of West Virginia:
ARTICLE 15. CONSUMERS SALES AND SERVICES TAX.
§11-15-17. Liability of officers of corporation, etc.
NOTE: The purpose of this bill is to update the officer liability provisions for sales tax, which is held in trust by the vendor or merchant, so that all types of business structures are included, and not just corporations and associations.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.