HB2913 H JUD AM 3-18 #1
The Committee on the Judiciary moves to amend the bill on page
one, following the enacting section, by striking out the remainder
of the bill and inserting in lieu thereof the following language:
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
§11-10-26. Adjustment for correction of erroneous distribution of
funds, limitation period, immunity of agencies,
subdivisions, and instrumentalities of this state.
_____(a) An erroneous distribution, transfer, allocation,
overpayment or underpayment dedicated, distributed or directed by
the state or an instrumentality of the state to a state or local
governmental subdivision or a fund, entity, agency or
instrumentality of the state or a political subdivision of the
state, under the provisions of this code administered under this
article, or under the provisions of article twenty-two,
twenty-two-a, twenty-two-b, twenty-two-c or twenty-five, chapter
twenty-nine of this code, or any other provision of this code, or
any combination thereof, caused by clerical error or mistake, or a
computational, informational or other mistake or error, may be
corrected by an adjustment to a distribution, transfer, allocation
or payment to the subdivision, entity, agency, instrumentality or
fund and by transfer of moneys from the subdivision, entity,
agency, instrumentality or fund until the amount of the erroneous
distribution, transfer, allocation, overpayment or underpayment has
been corrected: Provided, That no correction or adjustment may be made for an erroneous distribution, transfer, allocation,
overpayment or underpayment of moneys that is first discovered more
than three years after the erroneous distribution, transfer,
allocation, overpayment or underpayment of moneys was made, and no
action lies for collection, correction or remediation of the late
discovered erroneous distribution, transfer, allocation,
overpayment or underpayment of the moneys.
_____(b) An agency, governmental subdivision or instrumentality of
this state is not subject to a fine, penalty, assessment or
imposition as a result of, or attributable to, an erroneous
distribution, transfer, allocation, overpayment or underpayment of
moneys.
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