Committee Substitute
House Bill 2027 History
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Key: Green = existing Code. Red = new code to be enacted
COMMITTEE SUBSTITUTE
FOR
H. B. 2027
(By Delegates
Rodighiero, Reynolds and Eldridge
)
(Originating in the Committee on Health and Human Resources)
[March 16, 2009]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new article, designated §11-19A-1, §11-19A-2,
§11-19A-3, 11-19A-4 and §11-19A-5, all relating to creating an
excise tax on methadone in the amount of $1.00 per daily dose
per patient being treated for opioid addiction.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new article designated §11-19a-1, §11-19a-2,
§11-19a-3, 11-19a-4 and §11-19a-5, all to read as follows:
ARTICLE 19A. METHADONE TAX.
§11-19A-1. Definitions.
As used in this article:
"Methadone" means a weak-acting opiate agonist that imitates
the action of an opiate, such as heroin, but does not generate the
euphoria of an opiate but does reduce symptoms of opiate
withdrawal.
§11-19A-2. Excise tax on methadone used for opioid addiction and
disposition thereof.
For the purpose of providing revenue for the prevention, early
intervention, treatment and recovery for substance abuse, an excise
tax is hereby levied and imposed upon opioid treatment centers
beginning on and after July 1,2009, upon the distribution of all
methadone used for the purpose of treatment of opioid addiction in
the state.
(1) On each ordered daily dose provided to a patient being
treated for opioid addiction there shall be a $1.00 tax.
(2)All revenue collected by the commissioner under the
provisions of this article, less such costs of administration as
are determined by the Commissioner, not to exceed $25,000 annually,
shall be deposited in a special revenue account entitled "the
Partnership To Promote Community Well-Being Account" established in
section four, article fourteen, chapter fifteen of this code.
During the first year, proceeds shall be distributed equally to
support prevention programs, early intervention programs, treatment
programs and recovery programs: Provided, That in each succeeding
year, proceeds shall be distributed by the Partnership to Promote
Community Wellbeing based on a review of data indicating need; an
analysis of the goals established in the Strategic Drug Plan
developed by the Partnership by request of the Governor and
progress towards reaching those goals and an analysis of the outcomes of programs supported by the proceeds to ensure the most
effective use of funds. An annual report shall be prepared by the
Partnership to Promote Community Wellbeing for the Legislative
Oversight Commission on Health and Human Resource Accountability to
inform the commission of the methodology used to make funding
decisions and the funding decisions made.
§11-19A-3. Due date of reports; additional reports; extension of
time.
Every person subject to the tax imposed by this article shall
on or before the fifteenth day of each month make and file with the
commissioner a report of such person's operations for the preceding
month to verify liability for tax under this article. This report
shall be in a form prescribed by the tax commissioner.
The commissioner may by fifteen days' written notice require the
filing of such additional reports as he or she deems necessary to
verify a person's liability under this article.
Upon written application setting forth good cause, the commissioner
may extend the time for filing such reports or additional reports
on such terms and conditions as he may require.
§11-19A-4. Penalties; crimes.
Any person who violates any of the provisions of this article
or any lawful rule or regulation promulgated by the tax
commissioner for this article under the authority of article ten of
this chapter, for the violation of which no other penalty is provided by law, shall be guilty of a misdemeanor, and, upon
conviction thereof, shall be punished by a fine of not less than
twenty-five dollars nor more than one hundred dollars.
§11-19A-5. General procedure and administration.
Each and every provision of the "West Virginia Tax Procedure
and Administration Act" set forth in article ten of this chapter
shall apply to the tax imposed by this article with like effect as
if said act were applicable only to the tax imposed by this article
nineteen-a and were set forth in extenso in this article
.