WEST virginia legislature

2018 regular session

Committee Substitute

for

House Bill 4522

By Delegate Nelson
(By Request of the Tax Division)

[Originating in the Committee on Finance;
February 14, 2018]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-10-5dd, relating to allowing certain tax information to be shared with State Auditor pursuant to written agreements; and defining terms.

Be it enacted by the Legislature of West Virginia:

ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.

§11-10-5dd. Disclosure of certain tax information to State Auditor.

(a) General. -- Notwithstanding any provision of this code to the contrary, the Tax Commissioner may enter into written agreements with the State Auditor, as provided in this section, to share certain tax information, as defined in this section.

(b) State Auditor. -- The State Auditor is authorized to request from the Tax Commissioner, and the Tax Commissioner shall provide to the State Auditor confirmation whether a vendor for whom payment of funds is pending in the Auditor’s office is in good standing with the Tax Commissioner.

(c) As used in subsection (b) of this section, the term “good standing” means that the person has a current business registration certificate under §11-12-1 et seq. of this code, has filed all required returns for taxes administered under §11-10-1 et seq. of this code, and has paid all taxes shown to be due on those returns. A person is in “good standing” even though the person may be paying taxes under a payment plan if the person is in compliance with the terms of the written payment plan agreement; or is contesting an assessment for one or more taxes administered under §11-10-1 et seq. of this code, before the Office of Tax Appeals or in a court of this state.

(d) Agreements executed under this section may be amended from time to time by the Tax Commissioner and the State Auditor.