Adopted by House 3-8-08
HB3201 HFAT WEBSTER 3-8 #1
Delegate Webster moved to amend the bill by striking out the
title and substituting therefor a new title, to read as follows:
Eng. House Bill No. 3201--A Bill
to amend the Code of West
Virginia, 1931, as amended, by adding thereto two new sections,
designated §11-10-5z and §11-10-7d; to amend and reenact §11-12-5
of said code; to amend said code by adding thereto a new section,
designated §11-15-9j; to amend and reenact §11-15-16 of said code;
and to amend and reenact §11-21-74 of said code, all relating to
the procedure, assessment, collection, efficient administration and
technical advancements for certain taxes; requiring electronic
filing of tax returns when the taxpayer meets a certain threshold
amount of taxes due; authorizing combined tax assessments;
authorizing promulgation of rules to determine the application of
partial payments of taxes; authorizing the limitation on
assessments to apply separately to each tax in a combined
assessment; authorizing the recordation of one lien for all taxes
in a combined assessment; prohibiting filing incomplete business
registration certificate; specifying the time period for which the
business registration certificate is granted; specifying authority
of the Tax Commissioner to suspend or cancel certificate;
eliminating the periodic biennial business registration certificate renewal requirement; specifying a penalty applied upon issuance,
renewal or reinstatement of the business registration certificate
pursuant to involuntary cancellation, revocation or suspension of
the business registration certificate;
prohibiting filing
incomplete returns for consumers sales and service tax and use tax;
authorizing the tax commissioner to refuse, revoke, suspend or
refuse to renew a business registration certificate for a business
that is the alter ego, nominee or instrumentality of a business in
certain situations; and defining alter ego
;
allowing assertion of
the consumers sales and use tax exemptions authorized under section
nine-i, article fifteen, chapter eleven of the Code of West
Virginia to be asserted by use of a direct pay permit;
requiring
the Tax Commissioner to design a combined reporting form; requiring
taxpayers to use the form specified by the Tax Commissioner;
authorizing the Tax Commissioner to promulgate necessary rules; and
prohibiting filing incomplete filing of withholding tax returns.
Adopted
Rejected