ENGROSSED
Senate Bill No. 362
(By Senators Bowman, Foster, Hunter and Oliverio)
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[Introduced January 27, 2006; referred to the Committee on
Pensions; 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 §11-10-5y, relating
to requiring the Tax Commissioner to disclose certain tax
information to the Consolidated Public Retirement Board to aid
in administering retirement plans' disability retirement
benefits.
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 §11-10-5y, to read as
follows:
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
§11-10-5y. Disclosure of return information to Consolidated Public
Retirement Board.
(a) The Tax Commissioner shall, upon written request, disclose
to designated employees authorized by the Consolidated Public
Retirement Board created by article ten-d, chapter five of this
code:
(1) Available return information from the master files of the
Tax Division relating to the social security account number,
address, filing status, marital status, amounts, nature and source
of income and the number of dependents reported on any return filed
by, or with respect to, any individual receiving a disability
annuity; and
(2) Available state return information reflected on any state
return filed by, or with respect to, any individual described in
this subsection relating to the amount of and sources of the
individual's gross income.
(b) The Tax Commissioner shall disclose return information
under this section only for purposes of assisting the Consolidated
Public Retirement Board in its efforts to ascertain whether
individuals receiving disability retirement benefits under any of
the retirement system which it administers continue to be eligible
to receive their disability retirement benefits.
(c) The Consolidated Public Retirement Board and its employees
shall maintain the confidentiality of information received under
this section, except that the information may be disclosed during
an administrative process, hearing or appeal, or other action relating to whether an individual receiving disability retirement
benefits under any of the retirement systems which the board
administers continues to be eligible to receive his or her
disability retirement benefits.
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