H. B. 2473
(By Delegate Kiss)
[Introduced February 14, 1995; referred to the
Committee on Finance.]
A BILL to amend and reenact section six, article five, chapter
seven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended; and to amend and reenact
section one, article two, chapter twelve of said code
relating to permitting an official, department, board or
commission of the state or a political subdivision that is
authorized to receive taxes or other funds to require that
taxes or other funds be received by electronic funds
transfer.
Be it enacted by the Legislature of West Virginia:
That section one, article two, chapter twelve of the code of
West Virginia, one thousand nine hundred thirty-one, as amended,
be amended and reenacted; and that section one, article two,
chapter twelve be amended and reenacted, all to read as follows:
CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.
ARTICLE 5. FISCAL AFFAIRS.
§7-5-6. Form of orders.
All orders on the county treasurer shall be in form or
effect as follows:
No........... $ .......... county .......... date
....................
The sheriff will pay to A.B., or order, the sum of
.......... dollars and .......... cents, allowed by special
appropriation passed on the .......... day of .........., 19
....., after deducting therefrom the amount of all State, county
and other taxes and levies in his hands for collection against
the said A.B.
E.F., Clerk. C.D., President.
Or instead of the words "allowed by special appropriation
passed on the ......... day of .........., 19 .....," there may
be inserted therein, according to the fact, the words "for county
bond due,""for interest due," or "for month's salary," or other
words specifying a lawful cause for such order; and no such order
shall be rendered invalid by a defect of form.
The payment of any orders may be made by electronic funds
transfer using one of the following methods: (1) Automated
clearing house debit; (2) automated clearing house credit; or (3)
wire transfer through the federal reserve system.
CHAPTER 12. PUBLIC MONEYS AND SECURITIES.
ARTICLE 2. PAYMENT AND DEPOSIT OF TAXES AND OTHER AMOUNTS DUE
THE STATE OR ANY POLITICAL SUBDIVISION.
§12-2-1. How and to whom taxes and other amounts due the state
or any political subdivision, official, department,
board, commission or other collecting agency thereof
may be paid.
All persons, firms and corporations shall promptly pay all
taxes and other amounts due from them to the state, or to any
political subdivision, official, department, board, commission or
other collecting agency thereof authorized by law to collect the
same, in money, United States currency or by check, bank draft,
certified check, cashier's check, post-office money order, or
express money order payable and delivered to the official,
department, board, commission or collecting agency thereof
authorized by law to collect the same and having the account upon
which such taxes or amounts are chargeable against the payer
thereof. The state or any political subdivision, official,
department, board, commission or other collecting agency thereof
may require that such taxes and amounts be remitted in
immediately available funds by electronic funds transfer by means
of the automated clearing house debit system, the automated
clearing house credit system or wire transfer through the federal
reserve system. The executive director of the state board of
investments shall promulgate legislative rules to govern the remittance of funds by electronic funds transfer in accordance
with the provisions of article three, chapter twenty-nine-a of
this code. The rules shall consider the types and amounts of
funds which may be remitted by electric transfer. All other
state officials, departments, boards, commissions or collecting
agencies that require remittance of funds by electronic funds
transfer shall be subject to the legislative rules promulgated by
the board of investments. The duly elected or appointed officers
of the state and of its political subdivisions, departments,
boards, commissions and collecting agencies having the account on
which taxes or other amounts are chargeable against the payer
thereof and authorized by law to collect the same, and their
respective agents, deputies, assistants and employees shall in no
case be the agent of the payer in and about the collection of
such taxes or other amounts, but shall at all times and under all
circumstances be the agent of the state, its political
subdivision, official, department, board, commission or
collecting agency having the account on which such taxes or
amounts are chargeable against the payer thereof and authorized
by law to collect the same.
NOTE: The purpose of this bill is to provide that
officials, departments, boards or commissions may promulgate
rules to receive taxes and other funds by electronic funds
transfer.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.