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.