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Introduced Version House Bill 4289 History

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Key: Green = existing Code. Red = new code to be enacted
hb4289 intr
H. B. 4289


(By Delegate Ennis)
[Introduced January 25, 2008; referred to the
Committee on Finance.]




A BILL to amend and reenact the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-10-19b, relating to the elimination of penalties associated with the underpayment of personal income taxes owed by residential individuals.

Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended and reenacted by adding thereto a new section, designated as §11-10-19b, to read as follows:
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
§11-10-9b. Elimination of penalties for underpayment.
Notwithstanding any other provision
of the code to the contrary, all penalties associated with the underpayment of personal income taxes is hereby eliminated: Provided, That a tax payer files a residential individual tax return, including payment for the amount of any tax due, on or before the date fixed for the
filing of such return.



NOTE: The purpose of this bill is to eliminate penalties associated with the underpayment of taxes owed from a person who is a resident individual, provided a personal income tax is timely filed and payment of any tax due is made at that time.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.

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