Introduced Version
Senate Bill 439 History
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Key: Green = existing Code. Red = new code to be enacted
Senate Bill No. 439
(By Senators Prezioso, Facemire and Plymale)
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[Introduced March 5, 2013; referred to the Committee on
Government Organization; and then to the Committee on Finance .]
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A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-10-26, relating
to correction of certain erroneous distributions, transfers,
allocations, overpayments or underpayments; and specifying
immunity of agencies, subdivisions and instrumentalities of
this state from any fine, penalty, assessment or imposition as
a result of, or attributable to, the erroneous distribution,
transfer, allocation, overpayment or underpayment of moneys.
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 section, designated §11-10-26, to read as
follows:
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 to
a state or local governmental subdivision or a fund, entity, agency
or instrumentality, 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.
NOTE: The purpose of this bill is to specify procedures for
adjusting payments and transferring moneys to correct for an
erroneous distribution, transfer, allocation, overpayment or
underpayment of moneys dedicated, distributed or directed to a
state or local governmental subdivision or to a fund, entity,
agency or instrumentality, under the tax code or the lottery code.
This section is new; therefore, strike-throughs and
underscoring have been omitted.