COMMITTEE SUBSTITUTE

FOR

H. B. 2473

(By Delegate Kiss)


(Originating in the Committee on Finance)

[February 20, 1995]



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, all relating to permitting county officials, or any other official, department, board or commission of the state or a political subdivision of the state 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 of said code 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 other amounts due 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 in accordance with the provisions of article three, chapter twenty-nine-a of this code to govern the remittance of funds by electronic funds transfer. The rules shall consider, among other appropriate issues necessary to effectuate the purposes of this section, 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.